A company's capital consists of 100,000 ordinary shares issued at $2 and paid to $1 per share. On 1 September, a call of $1 was made on the ordinary shares. By 30 September, the call money received amounted to $95,000. No further payments were received, and on 31 October, the shares on which calls were outstanding were forfeited. On 15 November, the forfeited shares were reissued as paid to $2 for a payment of $1.5 per share. The appropriate cash amount from the reissue was received on 19 November. Costs of reissue amounted to $1,000. The company's constitution provided for any surplus on resale, after satisfaction of unpaid calls, accrued interest and costs, to be returned to the shareholders whose shares were forfeited.The entry to record the reissue of the forfeited shares is: O a. Cash Dr 5,000 Forfeited shares Dr 15,000 Share capital ordinary shares Cr 20,000 O b. Cash Dr 15,000 Forfeited shares Cr 5,000 Share capital - ordinary shares Cr 10,000 Oc. Cash Dr 15,000 Share issue discounts Dr 5,000 Share capital - ordinary shares Cr 20,000 O d. None of the options are correct