Total forfeited amount = Sharma 360 + Verma 1,200 = 1,560.
For the 150 shares reissued, the forfeited amount used = 360 (Sharma 100) + 300 (Verma's 50 shares) = 660. Of this, 300 covers reissue discount and 360 is transferred to Capital Reserve.
Forfeiture remaining (for Verma's 150 unissued shares) = 1,560−660=900.