Based on the following passage, answer questions from 41 to 45:A Ltd with an Authorised Capital of $\text{Rs. }10,00,000$ is divided into shares of $\text{Rs. }10$ each, issued $50,000$ shares at a premium of $\text{Rs. }2$ per share payable as follows:On Application: $\text{Rs. }3$ per shareOn Allotment: $\text{Rs. }5$ per share (including premium)On First and Final call: Balance amountApplications were received for $60,000$ shares and the directors allotted shares to all on a proportionate (pro-rata) basis. All money was received except the first and final call from Hari who had applied for $1,200$ shares. His shares were forfeited and later half of his forfeited shares were reissued at $\text{Rs. }8$ per share as fully paid up.Question: Identify the account to which the discount allowed on the reissue of forfeited shares should be debited.

1. A
   Bank Account
2. B
   Forfeited Share Account
3. C
   Capital Reserve Account
4. D
   Securities Premium Reserve Account