X Ltd. forfeited 100 shares of T 100 each for non-payment of the allotment money of 15 per share (including premium 5). The first and final call of…

X Ltd. forfeited $\displaystyle 100$ shares of T $\displaystyle 100$ each for non-payment of the allotment money of $\displaystyle 15$ per share (including premium $\displaystyle 5$). The first and final call of $\displaystyle 50$ per share was not yet made. The amount that was debited to share capital account was :

Raman Ltd. forfeited $\displaystyle 500$ shares of t $\displaystyle 10$ each for non-payment of final call of $\displaystyle 2$ per share. Out of the forfeited shares, $\displaystyle 300$ shares were re-issued at $\displaystyle 12$ per share fully paid-up. The amount that was transferred to Capital Reserve Account was :