JJK Ltd. invited applications for issuing 50,000 equity shares of Rs. 10 each at par. The amount was payable as follows: On Application-Rs. 2 per shar

JJK Ltd. invited applications for issuing 50,000 equity shares of Rs. 10 each at par. The amount was payable as follows:
On Application-Rs. 2 per share,
On Allotment-Rs. 4 per share, and
On First and Final Call-Balance Amount.
The issue was oversubscribed three times. Applications for 30% shares were rejected and money refunded . Allotment was made to the remaining applicants as follows:
`{:("Category","No. of Shares Applied","No. of Shares Allotted ",),(" I"," 80,000"," 40,000",),(" II"," 25,000"," 10,000",):}`
Excess money paid by the applicants who were allotted shares was adjusted towards the sums due on allotment.
Deepak , a shareholder belonging to Category I, who had applied for 1,000 shares, failed to pay the allotment money. Raju, a shareholder holding 100 shares, also failed to pay the allotment money. Raju belonged to Category II. Shares of both Deepak and Raju were forfeited immediately after allotment. Afterwards, first and final call was made and was duly received. The forfeited shares of Deepak and Raju were reissued at Rs. 11 per share fully paid-up.
Pass necessary Journal entries for the above transactions in the books of the company.