A company forfeited 150 shares of Rs. 10 each issued at 10% discount on which application money of Rs. 3 per share was paid. Payment was to be made in the following manner:
Application Rs. 3, Allotment Rs. 2, first Call Rs. 2 and final call Rs. 2. Out of these 100 shares were reissued to Richa a fully paid at Rs. 8 per share. Give Journal entries relating to forfeiture of shares.