Rajiv Limited forfeited 20 shares of Rs. 10 each on which Rs. 6 per share had been paid. Out of these, 10 shares are re-issued as fully paid at a price of Rs. 5.50 per share. The amount to be transferred to Capital Reserve Fund would be:

A Ltd. forfeited 500 shares of M of Rs. 10 each fully called-up for non-payment of first call of Rs. 2 per share and final call of Rs. 2 per share. 300 of these shares were reissued at 9 per share, fully paid-up. What amount will be transferred to the Capital Reserve A/c?

If subsription received during the year is Rs. 4,460, outstanding subscription at the end of the year is Rs. 290, outstanding subscription at the beginning of the year is Rs. 90, advance subscription received for the next year is Rs. 160, the amount of subscription to be shown in income and expenditure account will be: