64 :- Alfa Ltd. Forfeited 900 Equity Shares of Rs 100 each for the non-payment of allotment money of Rs 30 per share and the first call of Rs 20 per share. The Second and Final Call of Rs 25 per share has not been made.
The forfeited shares were reissued for Rs 90 per share, Rs 75 paid-up.
Journalise the above.
Solution :-
