A company forfeited 2,000 shares of ₹10 each issued at par on which ₹9 was called up for the non payment of allotment money of ₹4 per share. At the time of forfeiture, the share capital account will be debited by what amount?

₹18,000

The correct answer is option 3-₹18000.

Forfeiture of Shares issued at Par:
Share Capital A/c..........(Called up amount) Dr.
       To Share Forfeiture A/c...........(Paid up amount)
       To Share Allotment A/c
       To Share Calls A/c (individually)

So, share capital account is debited with the called up amount
Called up amount = 2,000 shares X 9
                             =  ₹18,000