X Ltd. Issued a prospectus offering 200000 equity shares of Rs 10 each on the following terms: On Application Re 1 On allotment (Including Premium of Rs2) Rs 3 On first call Rs 4 On Final Call Rs 4 Subscriptions were received for 317000 shares on 23rd April and allotment made on 30th April was as under: Shares Allotted Allotments in full (two applicants paid in full on allotment in respect of 4000 shares each) 38000 Allotments of 2/3 of shares applied for 160000 Allotments of of shares applied for 2000 Cash amounting to Rs 31000 (being application money received with applications for 31000 shares upon which no allotment was made) was returned to applicants forthwith. The amounts due were received on due dates except with the first and final call on 100 shares. These shares were forfeited on 15th November and reissued to A on 16th November on payment of Rs 9 per share. You are requested to Show journal and cash book entries in the book of X Ltd.