Alfa Trading Co Ltd offered 10,000 equity shares of ₹ 10 each for subscription at a premium of ₹ 2 per share payable as :On Application ₹ 3, on Allotment ₹ 4 (including premium), on First and Final Call ₹ 5. The company received application for 10,250 shares, 10,000 shares were allotted pro-rata in due course and excess money is to be adjusted with allotment. Money due on allotment was received in time. The company made First and Final Call and received money in due time excepting on 100 shares. Subsequently, the company forfeited those 100 shares for non- payment of call and re-issuedto Sri Ram at ₹ 7 per share as fully paid-up. Journalise the above transactions and show the Cash Book.