Ram Ltd. Issued to the public 5,000 shares of Rs. 100 each at a discount of 5% payable as follows: On application Rs. 25 On allotment Rs. 34 On first and final call Rs. 36 Applications were received for 4,800 shares and all of these were accepted. All the money due was received except the first and final call on 300 shares which were forfeited. 200 of these shares were reissued at Rs. 90 as fully paid. Prepare the required journal entries in the company's book.​