A company issued 10,000 Equity Shares of Rs.10 each at a premium of Rs.3 per share payable Rs.5 on application, Rs.5 (including premium) on allotment and the balance on first call. All the shares offered were applied for and allotted. All the money due on allotment was received except on 200 shares. Call was made. All the amount due thereon was received except on 300 shares. Directors forfeited 200 shares on which both allotment and call money were not received. Pass necessary Journal entries to record the above.