Rolex Ltd issued 20,000 equity shares of Rs 100 each at premium of Rs 10 per shares. The Payments was to be as follows: On Application On Allotment On First call On second call Rs 20per share Rs 40 per share (including premium} Rs 30 per share Rs 20 per share Application were received for 35,000 shares. Allotment was made on pro-rata basis to the applicant of 25,000 shares. Application for 10,000 shares were rejected and money refunded. Money overpaid on application by the allotees was retained and adjusted on allotment. Manisha to whom 100 shares were allotted, failed to pay the amounts due on final call. Show journal entries in the books of Rolex Ltd.