A limited company invited applications for 10,000 shares of ₹ 10 each at a premium of ₹ 5 per share payable as : On application ₹ 3 per share, on allotment ₹ 6 per share including premium and balance in two calls of equal amounts. Applications were received for 18,000 shares and allotment was made to applicants of 15,000 shares at the rate of two shares for every three applied for. Sen failed to pay the allotment money for the 40 shares allotted to him and these shares were forfeited when he failed to pay the 1st call. Basu failed to pay the calls in respect of 120 shares allotted to him and these shares were forfeited after the second call. 40 shares allotted to Sen originally and another 40 shares allotted to Basu were later re-issued to Ghosh as fully paid-up on payment of ₹ 9 per share. Show the relevant entries in the Cash Book and Journal of the company. Show also how these shares will appear on the Balance Sheet.