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Reissue of forfeited share

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20 June 2013 Z limited forfeited 200 fully called up shares of Rs 10 each on which Rs 1,300 had been received;later on these shares were reissued as fully paid up @Rs 9 per share.The amount to be transferred from share forfeited account to capital reserve account will be--
(a)Rs 1,800
(b)Rs 2,000
(c)Rs 1,100
(d)Nil.
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Rupesh Jain

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Rupesh Jain (Expert)
20 June 2013 1100 /- TO BE TFR. TO CAPITAL RESERVE
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