Experts what is the answer of this question
A company forfeited 200 shares of ₹ 10 each on which ₹ 7 per share was called up and ₹ 5 per share was received. These shares were re-issued at ₹ 8 per share fully paid up. What amount will be debited to share forfeiture account in the re-issue entry?
a. ₹ 400
b. ₹ 800
c. ₹ 600
d. ₹ 1,000