Govind is the holder of 200 shares of ₹10 each. He had paid on these shares application money of ₹2 each, allotment money of ₹2 each and first call money of ₹3 each. He has failed to pay the final call amount, hence all

Govind is the holder of 200 shares of ₹10 each. He had paid on these shares application money of ₹2 each, allotment money of ₹2 each and first call money of ₹3 each. He has failed to pay the final call amount, hence all his holdings were forfeited. Out of them 100 shares were re-issued at ₹11 each. The amount to be transferred to Capital Reserve Account would be :