M.N. Ltd invited application to issue 10,000 preference shares of face value ₹10, each at 20% premium. The amount to be paid as to ₹5 (including Re. 1 of premium) at the time of application, ₹5 (including ₹1 of premium) on allotment, ₹1 per share on first and Re. 1 on second and final call. The company received the application for 25,000 shares, applicants for 6,000 shares were refused the allotment and remaining applicants were given allotment on prorate basis. One shareholder holding 300 shares paid only the application money. Another shareholder holding 200 shares could not pay the second call money. Rest of the shareholders paid the due amount in time. Show necessary journal entries in the journal.