All forfeited shares were re-issued @ Rs. 100 each. Which of the following journal entries relating to forfeiture & re-issue is correct?

Forfeiture of Kapil's Shares:

Equity Shares Capital A/c Rs. 27,000 To Equity Shares Allotment A/c Rs. 12,000 To Equity Shares First Call A/c Rs. 6,000 To Forfeited Shares A/c Rs. 9,000

Forfeiture of Shivam's Shares:

Equity Shares Capital A/c Rs. 40,000 To Equity Shares First Call A/c Rs. 8,000 To Forfeited Shares A/c Rs. 32,000

Forfeiture of Vishal's Shares:

Equity Shares Capital A/c Rs. 22,000 To Equity Shares Second and Final Call A/c Rs. 2,000 To Forfeited Shares A/c Rs. 20,000

Entry of re-issue: Bank A/c Rs. 90,000 To Share Capital A/c Rs. 90,000