A company was formed on 1 March 2019 with an authorized capital of OMR 5,000,000 divided into common stock of OMR 0.500 each. If the shares are issued at par, what will be the journal entry?

a- Dr. Equity share capital OMR2,500,000 Cr. Bank OMR 2,500,000

b-Dr. Equity share capital 2,500,000 Cr. Share premium OMR 2,500,000

c-Dr. Bank OMR 2,500,000 Cr. Share premium OMR 2,500,000

d-Dr. Bank OMR 2,500,000 Cr. Equity share capital OMR 2,500,000