Show the forfeiture and reissue entries under each of the following cases:
(a) X Ltd. forfeited 300 shares of Rs. 10 each, Rs. 8 called-up held by Mr. A for non-payment of second call money of Rs. 3 per share. These shares were reissued to Mr. Z for Rs. 10 per share as fully paid-up.
(b) Y Ltd. forfeited 400 shares of Rs. 10 each, fully called-up, held by Mr. B for non-payment of final call money of Rs. 4 per share. These shares were reissued to Mr. T at Rs. 12 per share as fully paid-up.
(c) Z Ltd. forfeited 250 shares of Rs. 10 each, fully called-up held by Mr. C for non-payment of allotment @ Rs. 8 per share as fully paidup to Mr. P.
