Bhaskar Ltd. forfeited 10 shares of Rs. 10 each, (Rs. 6 called up) issued at a discount of 10% to Dibendu on which he had paid Rs. 2 per share. Out of these, 8 shares were re- issued to Neeraj as Rs. 8 called up for Rs. 6 per share. What amount is transferred to capital reserve account after re-issue of shares? A B C D Nil Rs. 8 Rs. 16 Rs. 20