ABC Ltd. issues 10,000 equity shares of ₹100 each at a premium of ₹20 per share. The company incurs ₹50,000 in share issuance costs. According to Ind AS 32 (Financial Instruments: Presentation), how much should be credited to Share Capital and Share Premium respectively?

• AShare Capital ₹100 lakhs; Share Premium ₹20 lakhs
• BShare Capital ₹100 lakhs; Share Premium ₹19.5 lakhs (net of issue costs)
• CShare Capital ₹99.5 lakhs; Share Premium ₹20 lakhs
• DShare Capital ₹100 lakhs; Share Premium ₹20 lakhs minus ₹50,000 issue costs