A company forfeited 10,000, $3 shares that had been paid to $2 but on which a $1 call was outstanding. The company's constitution provided for any surplus on reissue to be returned to the forfeiting shareholders. The forfeited shares were reissued as paid to $3.00 for a payment of $2.50 per share. Costs of reissue amounted to $2,000. The amount of the surplus repaid to the shareholders whose shares were forfeited is: Select one: a. $15,000 b. $13,000 c. $10,000 O d. $38,000