Give journal entries for the forfeiture and re issue of shares in the following cases:
(a) P Ltd. forfeited 300 shares of Rs.10 each, fully called up for non payment of final call money of Rs.4 per share. These shares were subsequently re issued by the company for Rs.10 per share as fully paid up.
(b) Q Ltd. forfeited 300 shares of Rs.10 each, fully called up for non payment of final call money of Rs.4 per share. These shares were subsequently re issued by the company for Rs.12 per share as fully paid up.
(c) R Ltd. forfeited 200 shares of Rs.10 each, Rs.8 per share being called up on which a shareholder paid application and allotment money of Rs.5 per share but did not pay the first call money of Rs.3 per share. Of these forfeited shares, 150 shares were subsequently re issued by the company as fully paid up for Rs.Rs.8 per share.
(d) S Ltd. forfeited 100 shares of Rs.10 each, Rs.8 per share being called up, which were issued at a discount of 10% for non payment of first call money of Rs.3 per share. Of these forfeited shares, 80 shares were subsequently reissued by the company at Rs.5 as Rs.8 paid up.