Till the forfeited shares are re-issued, balance of Forfeited Shares A/c will be shown in Balance Sheet

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Till the forfeited shares are re-issued, balance of Forfeited Shares A/c will be shown in Balance Sheet
A. As a separate item
B. As a part of the subscribed capital
C. As an item of reserve and surplus
D. As a part of the paid-up capital

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