Cpt doubt

1. You did not specify the par value of the shares and whether they or offered at par or at discount. assuming par value is 10 and offered at par, the loss on the reissue of shares is 2000*(10-9) = 2000. This amount will be debited from forfited shares A/c and credited to share Capital A/c. the remaining amount i.e. 1000 is credited to general Reserves A/c

2. C's capital = 25,000 B's capital should be equal to C as B & C share equal amount of profits. so B should transfer from his Capital A/c to Current A/c 27,500 (52,500 - 25,000) (usually in floating Capital he must withdraw the amount in form of cash).  A's Capital should be thrice that of C because his profit is thrice that of C. So A's capital would be 75,000. The remaining amount i.e. 18,500 (93,500  - 75,000) should be transferred to the current A/c so A is the correct answer

MANY MANY THANKS ************************