Delta Ltd has an authorized share capital of $1,800,000 divided into 1,800,000 ordinary shares of $1 each. The issued share capital at 31 March 2025 was $600,000 which was fully paid and had been issued at par. On 1 April 2025, the directors, in accordance with the company’s Articles, decided to increase the share capital of the company by offering a further 550,000 ordinary shares of $1 each at a price of $1.55 per share, payable as follows:

Payment	Amount ($)
On application, including the premium	0.70
On allotment	0.45
On first and final call	0.40

On 13 April 2025, applications had been received for 1,100,000 shares and it was decided to allot the shares to applicants for 800,000 shares, on the basis of four shares for every five shares for which applications had been received. The balance of the money received on application was to be applied to the amounts due on allotment. The shares were allotted on 1 May 2025, the unsuccessful applicants being repaid their cash on this date. The balance of the allotment money was received in full by 15 May 2025.

With the exception of one member who failed to pay the call on the 15,000 shares allotted to them, the remainder of the call was paid in full within two weeks of the call being made. The directors resolved to forfeit these shares on 1 September 2025, after giving the required notice. The forfeited shares were reissued on 30 September 2025 to another member at $0.80 per share.

Required: Write up the ledger accounts necessary to record these transactions in the books of Delta Ltd.