Homemakers Ltd. issued 10,000 Equity Shares of ₹ 10 each, payable ₹ 2 on application, ₹ 3 on allotment and the balance by two calls

Homemakers Ltd. issued 10,000 Equity Shares of ₹ 10 each, payable ₹ 2 on application, ₹ 3 on allotment and the balance by two calls. All the calls were duly made and the amount so realised with the exception of the following:

(i) Simran holding 100 shares and did not pay the amount due on first call; and

(ii) Aqsa holding 100 shares did not pay the amount due on final call.

All the shares were forfeited and reissued only 150 shares (all of Simran and balance of Aqsa) to Ayush @ ₹ 8 per share. Show forfeiture and reissue entries.