J.K. Ltd invited application to issue 30,000 equity shares of face value ₹10 each at par. The amount to be paid as to ₹6 at the time of application, ₹3 on allotment, Re. 1 per share on first and final call. The company received the application for 50,000 shares, applicants for 5,000 shares were refused the allotment and remaining applicants were given prorata allotment. The excess application money of the successful applicants was adjusted against the allotment money and in the subsequent calls. One shareholder holding 200 shares paid only the application money. Rest of the shareholders paid the due amount in time. Show necessary journal entries in the journal.