Which of the Following Statements Correctly Describes This Journal Entry

Which of the following statements correctly describes this journal entry: $$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Cash at bank } & 160000 & \\\hline \mathrm { Dr } & \text { Forfeited shares account } & 40000 & \\\hline \mathrm { Cr } & \text { Share capital } & & 200000 \\\hline \mathrm { Dr } & \text { Forfeited shares account } & 2500 & \\\hline \mathrm { Cr } & \text { Cash at bank } & & 2500 \\\hline\end{array}$$

A) The entry is for an entity not listed on the Australian Stock exchange and shows the buy back of shares as a result of a resolution of the Board.
B) The entry is for an entity listed on the Australian Stock exchange and shows the buy back of shares as a result of a resolution of the Board.
C) The entry is for an entity not listed on the Australian Stock exchange and shows the forfeiture of shares as a result of a failure by some shareholders to meet a call on the shares.
D) The entry is for an entity listed on the Australian Stock exchange and shows the forfeiture of shares as a result of a failure by some shareholders to meet a call on the shares.