A holds 100 shares of Rs. 10 each on which he has paid Rs. 1 per share on application .
B holds 200 shares of Rs. 10 each on which he had paid Rs. 1 and Rs. 2 per share on application and allotment respectively.
C holds 300 shares of Rs. 10 each and has paid Rs. 1 on application, Rs. 2 on allotment and Rs. 3 on first call.
They all fail to pay their arrears and the second call of Rs. 2 per share. Shares are forfeited and subseqently reissued @ Rs. 11 per share as fully paid-up.
Journalise the above.