A. Ltd invited applications for 1,00,000 of its Equity Shares of ₹ 10 each on the following terms:
(i) Payable on application on 31st January, 2017 ₹ 5 per share including premium.

(ii) Payable on allotment on 28th February, 2017, ₹ 4 per share,

(iii) Payable on first and final call on 31st July, 2017, ₹ 3 per share. Applications for 1,25,000 shares were received. It was decided :
(a) to refuse allotment to the applicants of 5,000 shares;
(b) to allot in full to applicants for 20,000 shares;
(c) to allot the balance of the available shares pro-rata among the other applicants; and
(d) to utilise excess application moneys in part payment of allotment moneys. One applicant to whom shares had been allotted on Pro-rata basis, did not pay the amount due on allotment and on call and his 200 shares were forfeited on September 30,2017. The shares werere-issued on November 30,2017 at ₹ 9.50 per share. Show the Journal and cash book entries necessary to record the foregoing transactions.