Ironman issued a prospectus offering 100,000 ordinary shares at an issue price of $2 each, payable $1 per share on application and the balance on allotment. The company received applications for 110,000 shares. At the close of the applications, the company allotted 100,000 shares pro rata to the applicants for 110,000 shares. Which of the following entries correctly records the allotment of shares? Select one: a. 220,000 DR CR Allotment Share Capital 220,000 b. None of the other options given. C. DR DR CR Application Allotment Share Capital 110,000 110,000 220,000 d. DR Application Allotment Share Capital 100,000 100,000 DR CR 200,000