capital reserve

Share Capital A/c (Rs.7.50*1000) Dr.                7500
        To Forfieted shares A/c (Rs.5.00*1000)                 5000
         To Share Final Call A/c (Rs.2.50*1000)                 2500

Bank A/c (Rs.7*700)                            Dr.            4900
Forfieted Shares A/c (Rs.3.00*700) Dr.            2100
         To Shares  Capital A/c (Rs.10*1000)                      7000

Forfieted Shares A/c                             Dr.            1400
          To Capital Reserve A/c                                               1400

In the first entry share capital should be debited by the called up money i.e. RS. 10 in this case and you have taken Rs. 7.50.

Please show your calculation For Rs. 1400 in the last entry.

As per my calculation amount transferred to capital reserve would be Rs. 5400.