[单选题]
What will be the balances on the company’s share capital and share premium accountsat 30 June 2013 as a result of these issues?
A .Share capital $687,500Share premium $650,000
B .Share capital $675,000Share premium $375,000
C .Share capital $687,500Share premium $400,000
D .Share capital $687,500Share premium $150,000
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