Journalise the following transaction in the books Bhushan Oil Ltd: (a) 200 shares of Rs.100 each issued at a discount of Rs.10 were forfeited for the non-payment of allotment money of Rs.50 per share. The first and final call of Rs.20 per share on this share were not made. The forfeited share were reissued at Rs.70 per share as fully paid-up. (b) 150 shares of Rs.10 each issued at a premium of Rs.4 per share payable with allotment were forfeited for non-payment of allotment money of Rs.8 per share including premium. The first and final call of Rs.4 per share were not made. The forfeited share were reissued at Rs.15 per share fully paid-up. (c) 400 share of Rs.50 each issued at par were forfeited for non-payment of final call of Rs.10 per share. These shares were reissued at Rs.45 per share fully paid-up.
