The correct answer is C. Securities Premium A/c.
Securities premium is the amount received by a company over and above the face value of the shares issued. It is a capital reserve and is not available for distribution as dividends. It can be used to write off the preliminary expenses of the company, to create a general reserve, or to issue bonus shares.
Share Capital A/c is the account that records the amount of money that a company has raised by issuing shares. The face value of the shares is recorded in this account.
Calls-in-advance A/c is the account that records the amount of money that has been received from shareholders in advance of the call money. The call money is the amount that shareholders are required to pay on the shares when they are issued.
Share Forfeiture A/c is the account that records the amount of money that has been forfeited by shareholders who have failed to pay the call money on the shares.
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