National heavy chemicals Ltd.issued 5,000 of 10 each at a premium of 2 per share public subscription,payble as 5 on application and 7 on allotment (including premium).Ramesh who was allotted 200 share by the company failed to pay the allotment amount and his share were forfeitd by the company 100 out of these forfeted shares were allotted Brijesh as fully paid up for 8 per share. Record the transaction relating to forfeiture and re-issu of shares