Xing ltd issued 10,000 equity shares of ₹10 each at a premium of ₹3 per share payable ₹5 on application, ₹5 (including premium) on allotment and the balance on the first call. All the shares offered were applied for and allotted. All the moneys due on allotment we’re received except on 200 shares. The call was made. All the amounts due thereon were received except on 300 shares. The directors forfeited 200 shares on which both the allotment and call money’s were not received. Pass journal entries