Xeno Ltd. issued $\displaystyle 25,000$ equity shares of ₹ $\displaystyle 10$ each. The amount was payable as follows : On Application ₹ $\displaystyle 4$ per share On Allotment ₹ $\displaystyle 5$ per share On First and Final call Balance All the shares offered were applied for and allotted. All the money due on allotment was received except on $\displaystyle 1,500$ shares. These shares were forfeited immediately after allotment. First and final call was not yet made. At the time of forfeiture, Share Capital Account will be debited by :

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