A company has issued 15,000 shares of Rs.10 each. The amount has been demanded as under: On Application - Rs.3. On Allotment - Re. 1 On 1st Call - Rs.4. On 2nd and Final Call - Rs.2. A shareholder holding 500 shares did not pay 1st and 2nd call money. His shares have been forfeited. These shares have been reissued @ Rs.9. The amount transferred to Capital Reserve is A B C D Rs. 1,000 Rs. 1, 500 Rs.3, 000 Rs.2, 000