Ashok was issued 300 shares of Rs.10 each issued at a discount of 10%. He paid Rs.2 on application and failed to pay allotment money Rs.3. Subsequently his shares were forfeited. The accounting entry of forfeiture would be A Share capital debit Rs.1500, credit share Forfeited A/c Rs.600, Share Allotment A/c Rs.900 B C D Share capital debit Rs.1800, credit share Forfeited A/c Rs.60, Share Allotment A/c Rs.1200 Share capital debit Rs. 1800, credit Share Forfeited A/c Rs.600, Share Allotment A/c Rs.900, Discount A/c Rs.300 Share capital debit Rs.1500, credit Share Forfeited A/c Rs.600, Share Allotment A/c Rs.60, Discount A/c Rs.300