"ACY Limited issued 8,000 ordinary shares on 14 February 2018 at $9 per share (no par value). On 15 February 2018, an invoice of $3,000 was received from the company's lawyer, which included a service fee of $200 for the share issuance mentioned above." How much share capital - ordinary shall be recognised for the above transaction? Select one: O A. $75,000 O B. $72,000 OC. $71,800 OD. $69,000