which event should not be recorded in a company ledger account:

a)a bonus issue of shares
b)a rights issue of shares
c)a sale by a shareholder of shares at a price above nominal value
d)an issue of the company shares at a price above nominal value

i believe the answer is b but i am still now sure

The key to this question is whether the company is involved. Answers A, B and D are all transactions the company is making. Answer C is a sale of shares by a shareholder.