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The share capital and reserves section of a company's statement of financial position as at 31 December Year 2 was as follows: Ordinary shares (1.5 million of 25 pence nominal value) Retained earnings E000 375 250 625 On reviewing the financial statements, the company's accountant notices that the rights issue of 1 for 3 ordinary shares made by the company in December Year 2 has not been reflected in the company's statement of financial position Ordinary shares of the company are regarded as having a market value of 3 per share and have been issued at 10% below market value. What will be the effect on the statement of financial position when this omission is rectified? O A. Increase called up share capital by 500.000, increase share premium by 1,500,000 and increase cash by 2,000,000 B. Increase called up share capital by 500,000, increase share premium by 850,000 and increase cash by 1,350,000 C. Increase called up share capital by 125,000, increase share premium by 1.225,000 and increase cash by 1,350,000 D. Increase called up share capital by 125,000, increase share premium by c250,000 and increase cash by 375,000