If a share of Rs 100, on which Rs 70 has been called but Rs 50 is paid up, forfeited, the share capital account should be debited with --

₹100 ₹50 ₹70 ₹30

₹70

Share capital Account will be debited by the called up money i.e. ₹70, if the forfeiture of shares has been done before the last call.