Q$.$ United offered $10000$ equity shares of Rs$.100$ each for subscription at a premium of Rs $20$ per share payable as follows.

Application Rs $10$

Allotment Rs $40($including premium$)$

First call Rs $20$

Second call Rs $30$

Final call balance

The company received applications for $12000$ shares and $10000$ shares were allotted on pro$-$rata basis$-$Holders of $400$ shares failed to pay the first call and after due notice their shares were forfeited. The amounts payable on second call were paid in full except that a holder of $200$ shares failed to pay.

$250$ of the $400$ shares forfeited were reissued, credited Rs $100$ paid for Rs $50$ per share.

The final call was met in full including the arrears of the second call journalize the above transaction