The following are the extracts from the Balance Sheet of A Ltd as on 31.3.2017: Authorised capital : 10,000 Equity Shares of ₹10 each : ₹1,00,000 Issued and Subscribed Capital : 5,000 Equity Shares of ₹10 each fully paid-up : ₹50,000 Reserves and Surplus : General Reserve : ₹35,000; Profit and Loss Account : ₹10,000. A resolution was passed to issue 1,000 shares of ₹10 each by providing ₹5,000 out of the Profit and Loss Account and the Balance Sheet of the general reserve. Set out Journal Entries to give effect to the resolution and show how they affect the Balance Sheet.