A company's share capital consists of 50 000 ordinary shares issued at $2 and paid to $1 per share. On 1 September, a first call of 50c was made on the ordinary shares. By 30 September, call money was received on 45 000 shares. On 31 October, the shares on which calls were outstanding were forfeited. The company's constitution provided for any surplus on resale to be returned to the shareholders whose shares were forfeited. The entry to record the forfeiture of shares is: Select one: a. Dr Share capital 5 000 Cr Forfeited shares 5 000 O b. Forfeited shares 2 500 Share capital 2 500 C. Dr Share capital 7 500 Cr 5 000 First call ordinary shares Forfeited shares Ich 2 500 d. Dr Share capital 7 500 Cr 2 500 First call ordinary shares Forfeited shares Cr 5 000