Exe Ltd. issued 1,00,000 Equity Shares of ₹ 10 each at a premium of ₹ 2 per share payable, ₹ 3 per share on application

Exe Ltd. issued 1,00,000 Equity Shares of ₹ 10 each at a premium of ₹ 2 per share payable, ₹ 3 per share on application, ₹ 5 per share (including premium) on allotment, ₹ 2 per share on the first call and the balance on the second and final call. Ajay was allotted 800 shares. Pass necessary Journal entries for forfeiture of shares in the books of the company in the following cases:

Case 1: Ajay paid application and allotment money when due but could not pay both the calls. His shares were forfeited.

Case 2: Ajay could not pay the allotment and the first call money. His shares were forfeited after the first call.