Super Star Ltd offered 10,000 equity shares of ₹ 100 each for subscription at a premium of ₹ 20 per share payable as follows: on application ₹ 10; on allotment ₹ 40 (including premium); on 1st call ₹ 20; on 2nd call ₹ 30 and on final call ₹ 20. The company received applications for 12,000 shares and 10,000 shares were allotted pro-rata. Holder of 400 shares failed to pay the 1st call and after due notice their shares were forfeited. The amount payable on the 2nd call were paid in full, except that a holder of 200 shares failed to pay. 250 of the 400 shares forfeited were re-issued, credited with ₹ 80 paid for ₹ 50 per share. The final call was met in full including the arrears of the second call. Show necessary Journal entries including cash in the books of the company.