T Ltd. forfeited 500 equity shares of Rs. 10 fully called-up, held by Mr. Ram for non- payment of first call of Rs. 5 and final of Rs. 3 each. However, he paid application money @ Rs. 2 per share. These shares were reissued at Rs. 10 each. On reissue, amount to be transferred to Capital Reserve Account will be A B C D Rs. 1,500 Rs. 2,500 Rs. 500 Rs. 1,000