Part A _() Moodle Corporation, which incorporated and started operations on January 1, 2023. Capital structure of the company is as follows: 
a) 20,000 Ordinary shares with par value of $1 
b) 20,000 Preference shares with par value of $1 
c) 20,000 Ordinary shares with par value of $10 
d) 20,000 Preference shares with par value of $10