Arushi computers Ltd. issued 10,000 equity shares of Rs. 100 each at 10% discount, amount payable as follows: The net amount payable as follows:
On application Rs. 20
On allotment Rs. 30 (Rs. 40 – discount Rs. 10)
On first call Rs. 30
On final call Rs. 10
A share holder holding 200 shares did not pay final call. His shares wer forfeited. Out of these 150 shares were reissued to Ms. Sonia at Rs. 75 per share. Give journal entries in the books of the company.