Out of subscribed Capital of the Company, 200 Equity Shares of ₹100 each were forfeited for non-payment of the Final Call of ₹30 per share. Out of these, 150 shares were reissued at ₹60 per share. The amount to be transferred to Capital Reserve will be:

₹4,500

Amount in the share forfeiture account =200 X 70 = ₹14000
150 shares reissued at ₹60 means ₹40 is given discount.
Discount = 150 X 40 = ₹6000
Amount relates to 150 shares =14000 x 150/200
                                                 = ₹10500
Amount transferred to capital reserve = 10500 - 6000
                                                            = ₹4500