D ltd issued 10,000 equity shares of Rs.10. at a premium of Rs.20% .The share amount was payable as follows: On application Rs.2, on allotment Rs.5,( including premium) , on first call Rs.3 on second & final call Rs.2.Application were received for Rs.14,000 shares & Allotment was made on pro rata basis to applicants .L ,to whom ,300 shares were allotted ,failed to pay the first call and final call money .All his shares were forfeited after proper notice.Out of the forfeiture shares 200 shares were reissued @ Rs.9 per share.The amount transferred to capital reserve =? & the balance in share forfeiture account respectively, are
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