CP Ltd. issued 50,000 equity shares of ₹10 each at a premium of 10% payable as under: On application ₹ 2 On allotment ₹ 5 On first call ₹ 2 On final call ₹ 2 The calls were made by the company and all the money was duly received except the allotment and call money on 500 shares. These shares were, therefore, forfeited and later reissued @ ₹9 per share as fully paid up. Pass necessary journal entries to record the above transaction.