`{:("Working Note:"," Calculation of Gain (profit) on Reissue of shares:",,"Rs."),(," Total amount forfeited on 300 shares @ Rs. 3 per share",,900),(,.:."Amount forfeited on 250 shares reissued @ Rs. 3 per share",,bar(750)),(," Less: Discount allowed on reissue of forfeited shares",,500),(," Gain on reissue of forfeited shares transferred to Capital Reserve",,ulbar(ul(250))),(,,,):}`