Anthea Company Ltd was organised in 2012 to operate a tax preparation business. During the first year, the company issued 10 000 ordinary shares at $50 cash per share. $25 was payable on application, $15 payable on allotment and the remainder in calls. Management were pleasantly surprised that applications were received for 13 000 shares. The excess monies received were offset against amounts due on allotment and any remaining funds (if appropriate) were offset against calls due. All amounts due on the shares were received from owners, except for the final call of $10 per share on a parcel of 2000 shares. These shares were forfeited by the company and subsequently reissued at $50, for payment of $45 per share ($5 discount per share). Any relevant amounts remaining from the forfeited shares were refunded to the now ex-shareholder. Required: Give the journal entries required for each of these transactions.