Recording share transactions, forfeiture and reissue LO2 Given the information in Question 4, assume when the call was made a shareholder of 2000 shares did not pay the call. In accordance with the prospectus the shareholder forfeited the shares and the company reissued the shares at a 20 cent per share discount. Required Prepare the journal entries to record the receipt of the call money, the forfeiture of the shares and the reissue of the 2000 shares