Delta Ltd. forfeited 600 shares of 10 each issued at a premium of 10% to W for non- payment of first and final call money of 3 (including 1 premium). At different intervals of time out of these 400 shares were re-issued to Z, credited as fully paid for * 9 per share and 100 shares were re-issued to X as 10 paid up for 11 per share. Record the journal entries for forfeiture and reissue of shares.