A company was formed with a capital of Rs. 15,00,000 in the shares of Rs. 10 each. It offered to the public 1,00,000 shares payable Rs. 1 on application , Rs. 02 on allotment, Rs. 03 on first call and Rs 04 on final call. Application were received for 90,000 shares and the shares were accordingly allotted. All the money was duly received except one shareholder holding 200 shares who failed to pay final call money . These shares were subsequently forfeited nad resold for 08 per share. Give Journal entries for the above transaction