Please solve this share question

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Q.1) The director of a company have forfeited 500 shares of Rs. 20 each Rs. 15 per share called up, on which Rs. 10 per share has been paid by B. They re-issue the share to D as Rs. 15 paid up at Rs. 8 per share & make a further call of Rs. 5 per share & this is paid by D. Pass Journal entry Please Solve This Question....... Thank You
Replies (1)

Share Capital A/c                                Dr.             7500

     To Share Forfeiture A/c                                               5000

     To Calls in arrear A/c                                                  2500

(bieng shares forfeited)

Cash A/c                                              Dr.             4000

Share forfeiture A/c                                              3500

     To Share Capital A/c                                                  7500

(being all forfeited shares re-issued

@ Rs.8 as Rs. 15 paid up)

Share forfeiture A/c                           Dr.             1500

     To Capital Reserve A/c                                            1500

(being balance transferred)

Share Final call A/c                          Dr.              2500

     To Share Capital A/c                                                 2500

(being final call made)

Cash A/c                                           Dr.               2500

     To Share Capital A/c                                                 2500

(being all cash received including of D)

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