Fraser Ltd issued 10 million shares at a price of $3 on 1 July 2012. The subscribers are required to pay $1 on application, $1 on allotment and the balance on call to be announced at a later date. The share issue was oversubscribed by 2 million shares. On 1 August 2012 the shares were allotted to all subscribers on a pro rata basis. What is the balance of the 'allotment account' and 'share capital' for this share issue on 1 August 2012, respectively? $8 million; $20 million $8 million; $30 million $10 million; $20 million $10 million; $30 million