X was issued 500 shares of ABC Ltd. at RS.12 including Rs.2 premium. He paid only application money of Rs.3 and failed to pay the allotment money of Rs.4 including premium. Consequently his shares were forfeited. Y was allotted 400 shares he paid Rs.3 on application, Rs.4 at the time of allotment and failed to pay the call money of Rs.5. His shares were also subsequently forfeited. The company subsequently re- issued 800 shares at Rs.8 fully paid up as Rs. 10. Find the amount to be transferred to Capital reserve A/c on re-issue of 800 forfeited shares.