(Pro-rata Allotment to Different Categories of Applicants, Calculation of Shares Allotted to pro-rata allottees, Partial Forfeiture and Reissue). Nav Lakshmi Ltd., issued a prospectus inviting applications for 50,000 shares of Rs 10 each. These shares were issued at par on the following terms:

On application, Rs 3 on allotment Rs 4 on first call Rs 2 and on final call the balance.

Applications were received for 60,000 shares. Allotments were made on the following basis:

(i) To applicants for 10,000 shares-in full;

(ii) To applicants for 20,000 shares-15,000 shares;

(iii) To applicants for 30,000 shares-25,000 shares;

All excess amount paid on application is to be adjusted against amount due on allotment.

The shares were fully called and paid up except amount of allotment, first and final call not paid by those who applied for 2,000 shares out of the grpup applying for 20,000 shares.

All the shares on which calls were not paid were forfeited by the Board of Directors.

1,000 forfeited shares were reissued as fully paidon receipt of Rs 8 per share.

Show the Journal Entries in the books of Nav Lakshmi Ltd.

please also show the working notes of it .