35) Bright Company Ltd. issued 20,000 equity shares of \( ₹ 10 \) each at a Premium of \( ₹ 2 \) per share. The amount was payable as follows:
\( ₹ 3 \) on application
\( ₹ 5 \) on allotment (including premium)
\( ₹ 4 \) on First and final call
All the shares were subscribed and the money duly received except the first and final call money on 2000 shares. The Directors forfeited these shares and reissued them as fully paid up at ₹ 8 per share.
Pass the necessary journal entries in the books of the company.
