A Ltd. issued 40,000 shares of Rs. 10 each at a premium of Rs. 2 per share. The shares were payable as follows: Rs. 2 on application, Rs. 5 on allotment (including premium) Rs. 5 on first and final call. All the shares were applied for and allotted. All moneys were received with the exception of the first and final call on 1000 shares which were forfeited. 400 of these shares were reissued as fully paid at Rs. 8 per share. Show the journal entries