Anshika Ltd. issued applications for 2,00,000 equity shares of Rs.10 each, at a premium of Rs.4 per share. The amount was payable as follows:

On application Rs. 6 (including Rs.2 premium)

On allotment Rs. 7 (including Rs.2 premium)

Balance on first and final call

Applications for 3,00,000 shares were received. Allotment was made to all the applicants on pro-rata basis. Mehak to whom 400 shares were allotted, failed to pay allotment and call money. Khushboo who had applied for 300 shares failed to pay call money. These shares were forfeited after Final call. 400 of the forfeited shared (including all shares of Khushboo) were reissued @ Rs.8 per share as fully paid up. Pass necessary journal entries in the books of Anshika Ltd. for the above transactions by opening calls in arrears and calls in advance account wherever necessary.