A companys capital consists of 100,000 ordinary shares issued at $2 and paid to $1 per share. On 1 September, the first call of 50c was made on the ordinary shares. By 30 September, the call money received amounted to $45,000. 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 $1.50 for a payment of $1 per share. The appropriate cash amount from the reissue was received on 19 November. Costs of reissue amounted to $1 800. The companys 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 forfeited shares is: Select one:

a. Share capital Dr 12,000, Forfeited shares liability Cr 12,000

b. Cash Dr 5,000, Forfeited shares liability Dr 5,000, Share capital ordinary Cr10,000

c. Cash Dr 10,000, Share capital ordinary Cr 10,000

d. Cash Dr 10,000, Forfeited shares liability Dr 5,000, Share capital ordinary Cr 15,000