M/s Blue Chips Ltd issued 5,000 Equity Shares of ₹ 100 each at a premium of ₹ 25 per share. On 1st January, 2017 the company received 12,000 applications of which 2,000 applications were totally rejected and their amount was refunded on 1st February, 2017, when remaining applicants were allotted shares on pro-rata basis. The amount of shares receivable is : On application ₹ 30; on Allotment ₹ 45 (including premium ); On 1st Call ~ 25; on 2nd Call ₹ 25. Allotment money was received in full on 15th February, 2017. First call was made on 15th May, 2017 and received on 1st June 2017 except on 25 shares hold by Mr Azad. His shares were forfeited on 1st October, 2017 and re-issued on 15th October, 2017, credited at ₹ 75 paid for ₹ 110 per share to Mr. Anand. Final call was made on 1st November, 2017 and received on 15th November, 2017 except on 100 shares held by Mr. Banarasidas. Pass journal entries in the books of Blue chips Ltd (including relating theCash).