Fast Food Ltd. issued a propspectus offering 10,000 equity shares of Rs. 50 each at par payable as follows :
`{:(,"Rs."),("On Application",15),("On Allotment",10),("On First Call",15),("On Final Call",10):}`
Ram, the holder of 500 equity shares did not pay the amount due on both the calls. These 500 shares were forfeited by the Board of Directors and 300 of these shares were subsequently re-issued at Rs. 55 per share. Show the entries in the Cash Book and Journal of the Company.