X Ltd. forfeited 100 shares of Rs.10 each (Rs.8 called-up) Issued at a premium of Rs.2 per share to Mr. R, on which he had paid application money of Rs.5 per share, for non-payment of allotment money of Rs.5 per share (including premium). Out of these, 70 shares were reissued to Mr.Sanjay as Rs.8 called-up for Rs.7 per share. Give necessary Journal entries relating to forfeiture and reissue of shares