On 1st May, 2014, Directors of a Limited Company forfeited 200 shares of Rs. 20 each, Rs.15 per share called-up, on which Rs. 10 per share has been paid by the amount of the first call of Rs. 5 per share being unpaid. Ten days Later, the Directors reissued the forfeited shares to B credited as Rs 15 per share paid-up, for a payment of Rs. 10 per share. Give journal entries in the company’s books to record the forfeited shares and their reissue.