Fraser Ltd issued a prospectus for 10 million shares at a price of $3 on 1 July 2014. The ubscribers are required to pay $1 on application, $1 on allotment and the balance on call to e announced at a later date. The share issue was oversubscribed by 2 million shares. On 1 August 2014 the shares were allotted to all subscribers on a pro-rata basis. What is the balance f the "allotment" and "share capital" accounts for this share issue on 1 August 2014, spectively? A. $8 million; $20 million. B. $8 million; $30 million. C. $10 million; $20 million. D. $10 million; $30 million