AL Jasmin Computers Limited was facing problem to operate its manufacturing business in Sultanate of Oman due to financial crises because of less customer on account of Coronavirus Pandemic. Hence, limited shares issued; 20,000 equity shares of OMR 90 each. Shares were issued at 10% discount. The net amount payable is as follows: On share application OMR 15 On share allotment OMR 41 On share first call OMR 20 On share final call OMR 5 Application received for 22,000 shares. Application for 2,000 shares were rejected and money returned to applicants. All money duly received except a shareholder (holding 200 shares) could not pay share final call money because of not receiving his salary on time from his employer due to pandemic COVID 19 situation. His shares were forfeited. Prepare the necessary journal entries to record these transactions