Strontium Ltd Had Owner's Equity of 100 000 Shares, Issued

Strontium Ltd had owner's equity of 100 000 shares, issued and called up to $1 each, but there were calls in arrears of 20 cents per share on 5000 shares.These 5000 shares were forfeited.
What is the correct journal entry to reissue the shares at auction, as paid up to $1, supposing that a total of $4140 was obtained as auction proceeds.The company must refund any surplus to the original shareholder.

A) $\begin{array}{llcc} \text { Dr Paid-up capital-forfeited shares} &\$ 5000 \\ \text { Cr Bank } &&\$ 4140\\ \text {Cr Paid up capital } &&\$ 9140\\\end{array}$

B) $\begin{array} { l r r } \text { Dr Paid-up capital-forfeited shares } & \$ 860 & \\\text { Dr Bank } & \$ 4140 & \\\text { Cr Paid up capital } & & \$ 5000 \\& & \\\text { Dr Paid-up capital-forfeited shares } & \$ 3160 & \\\text { Cr Bank } & & \$ 3160\end{array}$
C) $\begin{array}{llcc} \text { Dr Bank } &\$ 4140 \\ \text {Cr Proceeds of sale of forfeited shares } &&\$ 4140 \\ \text { Dr Paid-up capital-forfeited shares} &\$ 4000\\ \text {Dr Proceeds of sale of forfeited shares } &\$ 1000\\ \text { Cr Paid-up capital } &\$ 5000\\ \text {Dr Proceeds of sale of forfeited shares } &\$ 3140\\ \text { Cr Bank} &&\$ 3140\\\end{array}$


D) $\begin{array}{lll}\text { Dr Bank } & \$ 5000 & \\\text { Cr Paid-up capital-forfeited shares } & & \$ 4000 \\\text { Cr Original shareholder } && \$ 1000\end{array}$