67 :- The Directors of Maharana Ltd. resolved on 1st May, 2023 that 2,000 Equity Shares of Rs 10 each, Rs 7.50 paid be forfeited for non-payment of final call of Rs 2.50. On 10th June, 2023, 1,800 of these shares were reissued for Rs 6 per share. Give Necessary Journal entries.
Solution :-
