Pass necessary journal entries for the forfeiture and reissue of shares in the following cases:
(i) BCG Limited forfeited 75 shares of ₹10 each issued at a premium of ₹4 per share for non-payment of allotment money of ₹8 per share (including premium). The first and final call of ₹4 per share was not made. The forfeited
shares were reissued at ₹15 per share fully paid.
(ii) Geetika Limited forfeited 1,200 shares of ₹50 each issued at par for non-payment of final call of ₹10 per share. Out of these, 900 shares were reissued at ₹45 per share fully paid-up.