Ebony Limited forfeited 100 shares of ₹ 10 each issued at par to Mahesh on which he had paid ₹ 2 per share

Pass Journal entries in the follwing cases:

(a) Ebony Limited forfeited 100 shares of ₹ 10 each issued at par to Mahesh on which he had paid ₹ 2 per share. Out of these 80 shares were reissued @ ₹ 6 per share to Suresh, ₹ 8 paid-up.

(b) Vatika Business Ltd. forfeited 20 shares of ₹ 10 each (₹ 7 called-up), issued at par to Meena on which she had paid ₹ 2 per share. Out of these, 18 shares were reissued to Neeta as ₹ 7 called-up for ₹ 6 per share. Give Journal entries to record forfeiture and reissue of shares.