X Ltd. forfeited 900 Equity Shares of Rs. 100 each for the non-payment of allotment money of Rs. 30 per share and the first call of Rs. 20 per share. The second and final call of Rs. 25 per share has not been made. The forfeited shares were reissued for Rs. 90 per share, Rs. 75 paid-up. Journalise the above.