Madhu Ltd Forfeited 800 Shares of `10 Each Issued at 10

Madhu Ltd. forfeited 800 shares of `10 each issued at 10% premium to Shyam (` 9 called up) on which he did not pay ` 3 of allotment (including premium) and first call of `2. Out of these, 600 shares were re-issued to Ram as fully paid up for `9 per share. What is to amount to be transferred to capital Reserve?

A) `2,400
B) ` 1,800
C) `3,000
D) `3,600