Company XXX has capital totalling 5,000,000 (500,000 shares with a nominal value of 10 each), voluntary reserves totalling 1,300,000 and legal reserves totalling 1,000,000. During the fiscal year, the company has decided to offer an interim dividend of 80,000 which is still pending to pay. As of November 1st, the company decides to carry out a capital increase with 100,000 new shares with the same nominal and preserving the book value of the shares. Assuming that the company follows Spanish legal requirements regarding capital increases, which of the following accounting options is correct?

Select one:

a. I don't know the answer

b. Debit (572) Cash in banks 250,000 and (558) Called-up capital receivable 1,210,000 and credit (100) Share capital 1,000,000 and (110) Share premium 460,000.

c. Debit (572) Cash in banks 270,000, Dividend payable (526) 80.000 and (558) Called-up capital receivable 750,000 and credit (100) Share capital 1,000,000 and (110) Share premium 100,000.

d. Debit (572) Cash in banks 350,000 and (558) Called-up capital receivable 750,000 and credit the account entries (100) Share capital 1,000,000 and (110) Share premium 100,000.

e. Debit (572) Cash in banks 710,000 and (103) Uncalled capital 750,000 and credit (100) Share capital 1,000,000 and (110) Share premium 460,000