Use the following information for questions 80 and 81
D Ltd. issued 10,000 equity shares of Rs.10 each at a premium of 20%. The share amount was payable as:
Applications were received for 14,000 shares and the shares were allotted to applicants on pro-rata basis. E, who was allotted 300 shares, failed to pay the first call. On his subsequent failure to pay the second and final call, all his shares were forfeited. Out of the forfeited shares, 200 shares were re-issued @ Rs.9 per share.
Q.The amount transferred to capital reserve = ? and the balance in share forfeiture accounts respectively, are