1. Forfeiture Amount for 1,000 Shares:
- Amount called up per share = ₹ 10
- Amount unpaid per share = ₹ 2 (Final call)
- Amount received per share before forfeiture = ₹ 8
- Total amount forfeited:
\[
\text{Forfeiture Amount} = 1,000 \times ₹ 8 = ₹ 8,000
\]
2. Reissue of 800 Shares:
- Reissue price per share = ₹ 11
- Amount received on reissue:
\[
\text{Reissue Amount} = 800 \times ₹ 11 = ₹ 8,800
\]
3. Nominal Value of Reissued Shares:
- Nominal value per share = ₹ 10
- Total nominal value:
\[
\text{Nominal Value} = 800 \times ₹ 10 = ₹ 8,000
\]
4. Utilization of Forfeited Amount:
- Forfeited amount utilized per share = ₹ 2 (to make shares fully paid)
- Total forfeited amount used for reissued shares:
\[
\text{Utilized Forfeiture Amount} = 800 \times ₹ 2 = ₹ 1,600
\]
5. Excess Forfeiture Amount Transferred to Capital Reserve:
- Total forfeited amount = ₹ 8,000
- Forfeited amount used = ₹ 1,600
- Remaining amount transferred to Capital Reserve:
\[
\text{Capital Reserve} = ₹ 8,000 - ₹ 1,600 = ₹ 6,400
\]
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Final Answer:
The amount credited to the Capital Reserve Account is \(\mathbf{₹ 6,400}\).