Fastrack Ltd. invited application for issuing 50,000 shares of Rs. 100 each at a premium of Rs. 10 per share payable as follows: Rs. 50 per share on Application. Rs. 35 per share on Allotment and Balance on First and Final Call. Applications for 82,500 shares were received. Applications for 20,000 shares were rejected and allotment was made on pro rata basis to the remaining applicants. Sahil who had applied for 1,250 shares failed to pay the amount due on allotment and call. The company forfeited his shares. Later on, out of the forfeited shares company reissued 500 shares at Rs. 95 par share as fully paid up. Journalize the transactions in the books of Fastrack Ltd.