Bharat Ltd. Invited applications for issuing 2,00,000 equity shares of Rs. 10 each. The amount was payable as follows: On application Rs. 3 per share, on allotment Rs. 5 per share, and on first and final call Rs. 2 per share. Applications for 3,00,000 shares were allotted 3,000 shares failed to pay the allotment and call money. His shares were forfeited. Out of the forfeited shares, 2500 shares were reissued as fully paid-up @ Rs. 8 per share. Pass the necessary journal entries to record the above transactions.