Pass necessary journal entries for forfeiture and reissue of forfeited shares in the following cases:
(i) Vipin Ltd. forfeited 10,000 shares of ₹10 each issued at a premium of ₹1 per share, for non-payment of second and final call of ₹2 per share. Out of these, 60% of the shares were reissued at ₹7 per share fully paid up.
(ii) Deepak Ltd. forfeited 800 shares of ₹10 each, ₹8 per share called up, for non-payment of first call of ₹3 per share. All the forfeited shares were reissued for ₹12 per share fully paid.