The correct answer is: D. Rs. 100
Explanation:
The amount transferred to capital reserve is the difference between the amount received on reissue of forfeited shares and the amount originally paid on those shares. In this case, the amount received on reissue is Rs. 400 (50 shares x Rs. 8 per share), and the amount originally paid is Rs. 400 (100 shares x Rs. 4 per share). Therefore, the amount transferred to capital reserve is Rs. 100.
Option A is incorrect because it is the total amount received on reissue of forfeited shares.
Option B is incorrect because it is the total amount originally paid on forfeited shares.
Option C is incorrect because it is the average of the amount received on reissue of forfeited shares and the amount originally paid on those shares.
Option D is the correct answer because it is the difference between the amount received on reissue of forfeited shares and the amount originally paid on those shares.