200 shares of Rs.100 each were forfeited for the non-payment of allotment money of Rs.60 per share. The first and final call of Rs.20 per share on these shares was not made. The forfeited shares were reissued at Rs.80 per share as fully paid-up. Calculate the amount of share forfeited account transferred to capital reserve.

Nil

The correct answer is Option (4) → 

Nil