BM Company Limited has an Authorised capital of 50,000 shares of ₹ 10 each. Of these 40,000 shares were issued and subscribed by the public. The amount was payable as follows:
2 on application
5 on Allotment
3 on first and final call
35000 shares were subscribed and the money duly received except the first and final call on 2,000 shares. These shares were forfeited and re-issued at 8 per share as fully paid up. Pass the journal entries in the books of a company​