assets UI I2.- Dusty Ltd issued a prospectus inviting applications for 2,000,000 ordinary shares at $1.00 per share. Applications close on 30 June 20x5. The issue was over- subscribed by 10% and the monies were placed in the Trust Bank account. Terms of prospectus allowed for an oversubscription of up to 10%. The General journal entries to record issue of shares: Select one: a. DR Trust Bank 2,000,000 CR Application 2,000,000 b. DR Application 2,200,000 CR Share Capital 2,200,000 C. DR Trust Bank 2,200,000 CR Share Capital 2,200,000 d. DR Application 2,000,000 CR Share Capital 2,000,000