The profit on reissue of forfeited shares is transferred to which of the following accounts?

When forfeited shares are reissued at a profit, the net surplus remaining in the Share Forfeiture Account represents a gain of a capital nature. Therefore, this profit is transferred to the Capital Reserve Account.The journal entry passed is:
$$\text{Share Forfeiture A/c}\text{Dr.}$$
$$\text{To Capital Reserve A/c}$$