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Dinesh ltd. Forfeited 200 shares of …

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Dinesh ltd. Forfeited 200 shares of rs 100 each ( rs 60 called up) issued at par to mr. K on which she had paid rs 20 per share. Out of these, 150 shares were re issued to mr. R for rs. 45 per share as rs. 60 paid up. Amount to be transferred to capital reserve will be?
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