Company Alpha Trading Ltd. has a share capital of 2,000 shares, issued at the par value of 100 RON/share. In September N the company issues another 1,000 shares at 150 RON/share. On 30^th September N all the shares were subscribed but contribution has not yet been paid. On 31^st of October N, the shareholder paid the contribution. Which of the following is correct?

Choose one

On 31.10.N cash decreases with 100,000 RON

On 31.10.N the shareholders receivable increases with 150,000 RON

On 30.09.N the subscribed and paid in share capital increases with 150,000 RON

On 30.09.N a share premium is recognised for the amount of 50,000 RON