X Ltd. forfeited. 30 shares of Rs. 10 each fully called up for non payment of allotment money of Rs. 3 per share

UP TGT 2016

X Ltd. forfeited. 30 shares of Rs. 10 each fully called up for non payment of allotment money of Rs. 3 per share and
call money of Rs. 4 per share. These shares are re-issued for Rs. 8 per share fully paid. What is the amount to be
transferred to capital reserve account.
(A) Rs. 300
(B) Rs. 60
(C) Rs. 30
(D) Rs. 90