1. Abhinav Bhoomika Shramana & Co. issued a prospectus inviting application for 1,00,00 shares of Rs. 10 each (Rs. 2 for application, Rs. 4 for allotment and Rs. 4 for final call). The company received applications for 1,10,000 shares along with the application money. The company allotted 1,00,000 shares and returned back the rest of the money. The company received all the money except the final call money for 1000 shares and decided to forfeit these shares. Finally, the company reissued these shares at Rs. 9 each. Pass the journal entries for the above transactions.