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0. X Ltd. forfeited 20 shares of Rs.10 each, Rs.8 called up, on which John had paid application and allotment money of Rs.5 per share, of these, 15 shares were reissued to Parker as fully paid up for Rs.6 per share. What is the balance in the share Forfeiture Account after the relevant amount has been transferred to Capital Reserve Account?
NIL
Rs.5
Rs.25
Rs.100
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