Manas Ltd. forfeited 600 shares of 10 each for the non-payment of first call of T 2 per share. The final call of T 3 per share was not yet called. In…

Manas Ltd. forfeited $\displaystyle 600$ shares of $\displaystyle 10$ each for the non-payment of first call of T $\displaystyle 2$ per share. The final call of T $\displaystyle 3$ per share was not yet called. In the journal entry for forfeiture of shares, 'Share Forfeiture Account' will be :

Rajesh Ltd. forfeited $\displaystyle 300$ equity shares of $\displaystyle 100$ each, $\displaystyle 70$ called up for the non-payment of first call of T $\displaystyle 20$ per share. Out of these shares, $\displaystyle 100$ shares were reissued @ T $\displaystyle 100$ per share, T $\displaystyle 70$ paid up. How much balance will remain in the share forfeiture account after reissue of $\displaystyle 100$ shares ?