The directors of XYZ Limited invited applications for 2,00,000 Equity Shares of ₹ 10 each to be issued at 20% premium. The money payable on shares is as follows : on application ₹ 5, on allotment ₹ 4 (including premium of ₹ 2), first call ₹ 2 and final call ₹ 1. Applications were received for 2,40,000 shares and allotment was made as follows :

(a) To applicants for 1,00,000 shares ---- in full;

(b) To applicants for 80,000 shares ---- 60,000 shares;

(c) To applicants for 60,000 shares ---- 40,000 shares. Applicants of 1,000 shares falling in category

(a) Applicants of 1,200 shares falling in category

(b) Failed to pay allotment money. These shares were forfeited on failure to pay the first call. Holders of 1,200 shares falling in category
(c) Failed to pay the first call and final call and these shares were forfeited after final call. 1,300 shares [1,000 of category (a) and 300 of category (b)] were re-issued at ₹ 8 per share as fully paid. Journalise the above transactions. Show Cash Book and prepare Balance Sheet as per Schedule III to the Companies Act, 2013.