Alwani company Ltd. forfeited 500 shares of SR 10 each, fully called up on which SR. 6 have been received and final call of SR. 4 per share remains unpaid. These shares were later on reissued for SR. 8 per share fully paid up.

. The journal entry for recording reissue of forfeited shares is

A.

	Particulars	Debit	Credit
d	Bank Share forfeited Share application Reissue forfieture shares	4,000 1,000	5,000

B.

	Particulars	Debit	Credit
c	Bank Share forfeited Share capital Reissue forfieture shares	4,000 1,000	5,000

C.

	Particulars	Debit	Credit
b	Bank Share capital Share forfeited Reissue forfieture shares	5,000	5,000 1,000

D.

	Particulars	Debit	Credit
a	Bank Share capital Reissue forfieture shares	4,000	5,000