Vikas was holding 30 shares of Rs. 10.00 each issued at 10% discount. He paid Rs. 2.00 per share on application but could not pay the allotment money of Rs. 3.00 per share and his shares were forfeited. The journal entry to record forfeiture is : A B C D Share Capital Account Share Forfeiture Account 160 60 Share allotment account 90 Share Capital Account Share Forfeiture Account Share allotment Account Share Discount Account Share Capital Account Share Forfeiture Account Dr.Rs. Cr.Rs. Share Capital Account Share Forfeiture Account Dr.Rs. Cr.Rs. 180 60 90 30 Dr.Rs. Cr.Rs. 60 60 Dr.Rs. Cr.Rs. 60 80