83 :- A share of Rs 100 issued at a premium of Rs 10 on which Rs 80 (including premium) was called and Rs 60 (including premium) was paid, has been forfeited. This share was afterwards reissued as fully paid–up for Rs 70. Give Journal entries to record the above.
84 :- Pass Journal entries in the following cases :-
NK Ltd. Forfeited 200 equity shares of Rs 10 each, issued at a premium of Rs 5 per share, held by Ram for non-payment of the final call of Rs 3 per share. Of these, 100 shares were reissued to Vishu at a discount of Rs 4 per share.
85 :- The Directors of a company forfeited 300 shares of Rs 10 each issued at a premium of Rs 3 per share, for the non-payment of the first call money of Rs 2 per share. The final call of Rs 2 per share has not been made. Half the forfeited shares were reissued at 1,500 as fully paid–up. Record the Journal entries for the forfeiture and reissue of shares.
86 :- JJK Ltd. Forfeited 100 shares of Rs 10 each (Rs 8 called up) issued at a premium of Rs 2 per share to Rahul on which he had paid application money of Rs 5 per share, for non-payment of allotment money of Rs 5 per share (including premium). Out of these, 70 shares were reissued to Sanjay for Rs 7 per share as Rs 8 called-up for Rs 7 per share. Give necessary Journal entries relating to forfeiture and reissue of shares.
87 :- 150 shares of Rs 10 each issued at a premium of Rs 4 per share payable with allotment were forfeited for non-payment of allotment money of Rs 8 per share including premium. The first and final call of Rs 4 per share was not made. The forfeited shares were reissued at Rs 15 per share fully paid-up.
Pass Journal entries in the books of X Ltd. for the above.