Identify the sequence of journal entries with regard to transfer of shares application money and allotment of shares:

(A) Share Allotment A/c Dr.
To Share Capital A/c

(B) Share Application A/c Dr.
To Share Capital A/c

(C) Bank A/c Dr.
To Share Allotment A/c

(D) Share Application A/c Dr.
To Bank A/c

Choose the correct answer from the options given below:

(B), (D), (A), (C)

The correct answer is Option (3) → (B), (D), (A), (C)