Use the information below to answer questions below;

A company advertised and issued N750,000, 12% preference shares of N1 each to be issued at N1.50 per share. Applications for N1,370,000 were received at 30k per share. 70k per share (including premium) was due on allotment while 25k per share was due on each of the remaining two calls. All amounts due were received . Application money for 120,000 shares was refunded to unsuccessful applicants were allotment shares on pro-rata basis.

The second and final call account was debited with?

• A ordinary share capital account N187,500
• B 12% preference share capital N375,000
• C bank account N187,500
• D 12% preference share capital account N187,500