Plzz provide the entries with explanation..??

Dear student
                                    In the books of X ltd
​​​​​​                                             ​journal

Date	particular	L.F	amount(rs)Dr.	Amount(RS)Cr
i)	share capital A/c        (10 X 7)                                      ..Dr.        To forfeited shares A/c (10 X 5)        To call in arrears A/c(10 X 2) (being 10 shares forfeited for non payment of call money of rS 2 PER SHARE)		70	50 20
ii)	bank A/c          (8 X 8 )                                             ... Dr.      To share capital A/c(8 X 8) (being 8 shares reissue @ rs 8 paid up for rs 8 per share)		64	64
iii)	share forfeiture A/c                                                  ... Dr.            To capital reserve A/c (being transfer of profit on reissue od 8 shares) note : as there is no loss on reissue of share.therefore, forfeited amount of 8 shares i.e. ( 8 X 5 = 40 ) is transferred to capital reserve A/c		40	40

note : as there is no loss on reissue of share.therefore, forfeited amount of 8 shares i.e. ( 8 X 5 = 40 ) is transferred to capital reserve A/c
amount forfeited on 10 shares is rs 50
amount forfeitef on 8 shares is 50 X 8/10=rs 40
Regards