M Ltd. Issued a prospectus offering 10,000 equity shares of Rs. 20 each at Rs. 22 per share, payable as follows: On application Rs. 3 per share On allotment Rs. 8 per share (including premium) On first call Rs. 6 per share On final call Rs. 5 per share Applications were received for 10,000 shares and all money on allotment, first call and final call were received except the final call amount on one holding of 400 shares. These shares were forfeited and 300 of these were subsequently reissued at Rs. 20 per share, fully paid up. Make the journal entries (including for cash).