Y Ltd. forfeited 50 shares of Rs 100 each issued at 10% premium on which allotment money of Rs 30 per share (including premium) and first call of Rs 30 per share were not received and the second and final call of Rs 20 per share was not yet called. 20 of these shares as Rs 80 paid up for Rs 70 per share. On re-issue, the Share Capital Account will be A B D Debited with Rs 1,600 Credited with Rs 1,600 Debited with Rs 4,000 Credited with Rs 1400