Cemto Ltd. forfeited 6,000 shares of ₹10 each issued at a premium of ₹2 per share for the non-payment of the \emph{final call} of ₹3 per share. Later, 300 of the forfeited shares were re-issued at ₹8 per share as fully paid.
Pass the necessary journal entries for forfeiture and re-issue of shares. Also prepare the Share Forfeiture Account.