1. Alpha Ltd. issued 20000 shares of RO 50 each payable as: RO 15 on application. RO 10 on allotment RO 15 on First call and RO 10 on second and final call. 10000 shares were applied for and allotted. All the payments were received with the exception of allotment money, first call, and second and final call money on 400 shares allotted to G. The Board of Directors decided to forfeit these shares. Make journal entries to record transactions relating to the forfeiture of shares. 2. A company has offered for subscription to the public 20000 shares of RO 10 each. It has received applications for 30,000 shares. The company has decided to allot shares on a pro-rata basis. X holding 500 shares failed to pay allotment money and first call money. His shares were forfeited: The amount payable was as under: RO 2 per share on application. RO 3 per share on allotment. RO 5 per share on call. Make joumal entries in the books of the company