Sunflower Ltd. forfeited 400 shares of ₹ 100 each issued at a premium of ₹ 10 per share on which allotment money of ₹ 50 per share (including premium) and first call of ₹ 20 per share were not received

Sunflower Ltd. forfeited 400 shares of ₹ 100 each issued at a premium of ₹ 10 per share on which allotment money of ₹ 50 per share (including premium) and first call of ₹ 20 per share were not received. The second and final call of ₹ 10 per share was not yet called by the company. Pass the necessary Journal entries regarding forfeiture and reissue of shares in the following cases:

Case 1:	If 300 of these shares were reissued at ₹ 90 paid-up (or called-up) for ₹ 70 per share.
Case 2:	If 300 of these shares were reissued for ₹ 70 per share, fully paid-up.
Case 3:	If 300 of these shares were reissued for ₹ 80 per share, fully paid-up.
Case 4:	If 300 of these shares were reissued for ₹ 80 per share.
Case 5:	If 300 of these shares were reissued at ₹ 120 per share as ₹ 90 paid-up.