Hindustan Ltd. issued 20,000 shares of Rs. 20 each at 20% premium. Amount was payable as follows :
`{:(,"Rs."),("On application",5),("On allotment",6),("On first call",7),("On second & final call",6):}`
Applications were received for 18,000 shares and all were accepted. All money was received except :
(i) Vasundhra, holding 500 shares failed to pay allotment money and her shares were forfeited after allotment.
(ii) Tapasya, holding 300 shares failed to pay first call money and her shares were forfeited after first call.
(iii) Swarna, holding 400 shares failed to pay first and second call money and her shares were forfeited.
All the forfeited shares were reissued at a discount of 10% as fully paid up. Pass the necessary journal entries in the books of Hindustan Ltd.