JCV Ltd. forfeited 200 shares of Rs.10 each issued at a premium of Rs.2 per share for the non-payment of allotment money of Rs.3 per share (including premium). The first and final call of Rs.4 per share has not been made as yet. 50% of the forfeited shares were reissued at Rs.8 per share as fully paid-up. Pass necessary Journal entries for the forfeiture and reissue of shares.