N plc, with an issued capital of £500,000, in ordinary shares of 20p each, made a rights issue of one for every ten. All rights were taken up. £75,000 received on the issue has been posted from the Cash Book, £50,000 to the credit of Share capital account and the remainder to the credit of a Suspense account. Which of the following entries are needed to correct the error?

(a) Dr Suspense account £25,000, Cr Share premium account £25,000

(b) Dr Bank account £75,000, Cr Share capital account £50,000, Cr Suspense account £25,000

(c) Dr Share premium account £25,000, Cr Suspense account £25,000

(d) Dr Suspense account £25,000, Dr Share capital account £50,000, Cr Bank account £75,000