Pure Soul Ltd. issued to public for subscription 10,000 Equity Shares of ₹ 100 each at premium of ₹ 10 per share. Payments were made as follows:

Pure Soul Ltd. issued to public for subscription 10,000 Equity Shares of ₹ 100 each at premium of ₹ 10 per share. Payments were made as follows:

On Application	₹ 20;
On Allotment	₹ 40 (including premium);
On First and Final Call	₹ 50.

Applications were received for 20,500 shares. An application for 500 shares was rejected and allotment of shares was made to other applicants on pro rata basis. The call was also made. All the moneys were duly received except the call money on 50 shares which were forfeited after the requisite notices had been served. Later, all these forfeited shares were reissued as fully paid @ ₹ 90 per share. Journalise the above-mentioned transactions including cash transactions.