ZOA Ltd had the following information available: Sales Profit or loss Cash and bank 13% Loan stock Ordinary shares @ $0.20 10% Preference shares @ $0.80 $ 1,250,000 (70,000) 60,000 200,000 440,000 200,000 ZOA also issued 60,000 additional ordinary shares with par value of $0.20 per share. The amount collected per share was $0.30. How much will be recorded for share premium in the statement of changes in equity? Select one: a. $6,000 b. $5,000 C. $4,500