A company forfeited 150 shares of Rs.20 each issued at a premium of Rs.5 per share for non-payment of Rs.15 per share (including premium) on allotment and Rs.5 per share on first and final call. 100 of the forfeited shares were reissued at Rs.16 per share fully paid.
Give Journal Entries in the books of the company for forfeiture and reissue of shares.
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