A company forfeited 100 shares of ₹ 10 each, issued at a premium of ₹ 2 per share. The shareholders had paid ₹ 4 per share on application

A company forfeited 100 shares of ₹ 10 each, issued at a premium of ₹ 2 per share. The shareholders had paid ₹ 4 per share on application but did not pay the allotment money of ₹ 4 per share and call of ₹ 4 per share. The shares were subsequently reissued @ ₹ 11 per share fully paid. Pass Journal entries for forfeiture and reissue of forfeited shares.