X Ltd., forfeited 1,000 shares of Rs. 20 each issued at a premium of Rs. 2 per share to Ashok (Rs. 18 called-up) on which he did not pay allotment of Rs. 6 (including premium) and Ist Call of Rs. 4. Give Journal Entries for forfeiture and re-issue in the following cases :
(i) 600 shares were re-issued to Mohan at Rs. 14 per share as Rs. 18 paid up, (ii) 200 share to Sohan as fully paid-up for Rs. 4 share, and (iii) 200 shares to Suresh as fully paid-up for Rs. 10 per share at different intervals of time.

Explanation

Amount transferred to Capital Reserve (i) Rs. 3,600, (ii) Rs. 2,000 and (iii) Nil.