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X Ltd. forfeited 100 shares of Rs. 10 each (Rs. 8 called-up) issued at a premium of Rs. 2 per share to Mr. R, on which he had paid applications money of Rs. 5 per share, for non-payment of allotment money of Rs. 5 per share (including premium). Out of these, 70 shares were reissued to Mr. Sanjay as Rs. 8 called-up for Rs. 7 per share. Give necessary journal entries relating to forfeiture and reissue of shares.