Capital Reserve Rs. 8,000.
Hint : In this question Rs. 10 has been called on application and allotment jointly, therefore, following entries will be passed for application and allotment :
`{:("Bank A/c Dr.","2,00,000",),(ul(" To Share Application & Allotment A/c "),," 2,00,000"),("Share Application & Allotment A/c Dr.","2,00,000",),(ul(" To Share Capital A/c "),," 2,00,000"):}`