X Ltd. forfeited 1,500 shares of Rs. 10 each (originally issued at a premium of Rs. 3 per share which was payable along with application money) on which allotment money of Rs. 3 and first call money of Rs. 2 were not received, the final call money of Rs. 3 is not yet called. These shares were originally allotted on pro-rata basis in the ratio of 3 : 2. These shares were subsequenty reissued at a discount of Rs. 1 per share, credited as Rs. 7 paid up. Pass necessary Journal entries for forfeiture and reissue of shares.