2 Rohan Silk Ltd issued a prospectus inviting applications for 40.000 shares af Rs 10 each at a premium of Rs-8 per share. payable as follows:On ApplicationsR5-6 (including R5-2 premium)On AllotmentRs-6! (incuding Rs 2 premiumOn First CallR$-3 (including Rs-2 premium)On Second & Final CalR$-3 (including R3-2 premium)Applications were received for 80.000 res and pro-rata allotement was made onthe applications for 70,000 shared! I was decided to utilize excess applicationmoney towards the sums due on allA to whom 1.200 shares were allotted: failed to pay the allotement money and onhis subsequent failure to pay the first call his shares were forfeited.B, who applied for 3.500 shares failed to pay the two calls and on his such fallure,his shares were also forfeited:of the shares forfeited 2.500 shares were reissued as fully paid up for Rs 9 pershare the whole of B's shares being included. Prepare Cash Book and Journalentres​