Z Ltd. Issued 1,50,000 shares of Rs.100 each at a discount of 10%. Mr. Gopi to whom 300 shares were allotted, failednto pay the final callnnof Rs.30 per share and hencenall the shares arennforfeited. What amount isntransferred tonnshares Forfeiture A/c ?

• A. Rs.9,000
• B. Rs.21,000
• C. Rs.18,000
• D. Rs.27,000