Prem Ltd. forfeited 90 shares of ₹ 10 each issued at a premium of 20% to RAm who had applied for 108 shares

Prem Ltd. forfeited 90 shares of ₹ 10 each issued at a premium of 20% to RAm who had applied for 108 shares, for non-payment of the allotment money of ₹ 5 per share (including premium) and the first and final call of ₹ 5 per share. Out of these 30 shares were reissued to Shyam credited as fully paid for ₹ 9 per share. Give Journal entries to record forfeiture and reissue of shares assuming that Prem Ltd. followed the policy of adjusting excess application money towards other sums due on shares.