XYZ Ltd. forfeited 200 Equity Shares of Rs.10 each Issued at a premium of Rs.5 per share, held by Shyam for non-payment of allotment money of Rs.8 per share (including share premium Rs.5 per share), first call of Rs.2 per share and final call of Rs.3 per share. Out of these, 125 Equity Shares were reissued to Bhajanlal Rs.9 per share as fully paid-up. Give the Journal entries to record forfeiture and reissue of shares.
