http://www.icsi.in/Study%20Material%20Executive/Executive%20Programme-2013/COMPANY%20ACCOUNTS%20AND%20AUDITING%20PRACTICES%20(MODULE%20II%20PAPER%205).pdf

The above link is to the Executive Programme - Company Accounts and Auditing Practices paper.
Please navigate to Page no.279 Illustration 13.

In the given illustration can someone please explain how the amount of "Transfer to General Reserve" of "Rs.29,225" calculated?
Is it related to the last adjustment? Please show your working. All help is appreciated,Thank you. :)