CA CPT 2013 June Question Paper Fundamentals of Accounting for online practice

Z Ltd. Issued 1,50,000 shares of Rs.100 each at a discount of 10%. Mr. Gopi to whom 300 shares were allotted,failed to pay the final call of Rs.30 per share and hence all the shares are forfeited. What amount is transferred toshares Forfeiture A/c ?