Jiyaji Ltd. has an authorised capital of Rs.4,00,000 divided into shares of Rs.20 each. The whole of which is issued and subscribed at a premium of Rs.2 per share. The amount was payable as: on application and allotment Rs.10 per share, on first call Rs.4 per share (Including premium) and the balance as and when required. The company made both the calls. The application and allotment money was duly received. But a shareholder holding 2,000 shares failed to pay both the calls and his shares were forfeited. They were later reissued @ Rs.14 per share as fully paidup. Give Journal entries regarding the above.