$400$ shares of $\text{₹ }50$ each issued at par were forfeited for non-payment of final call of $\text{₹ }10$ per share. These shares were reissued at $\text{₹ }45$ per share as fully paid-up. The amount transferred to capital reserve is:

Step-by-step calculation:Amount received on forfeited shares:The face value is $\text{₹ }50$ per share, and the unpaid final call is $\text{₹ }10$ per share.Amount received per share = $\text{₹ }50-\text{₹ }10=\text{₹ }40$ per share.Total amount credited to Share Forfeited Account = $400\times \text{₹ }40=\text{₹ }16,000$.Discount allowed on reissue:The shares were reissued at $\text{₹ }45$ per share as fully paid-up ($\text{₹ }50$).Discount allowed per share = $\text{₹ }50-\text{₹ }45=\text{₹ }5$ per share.Total discount on reissue (debited to Share Forfeited Account) = $400\times \text{₹ }5=\text{₹ }2,000$.Amount transferred to Capital Reserve:
$$\text{Capital Reserve}=\text{Total Forfeited Amount}-\text{Discount on Reissue}$$
$$\text{Capital Reserve}=\text{₹ }16,000-\text{₹ }2,000=\text{₹ }14,000$$