Dee Cee Ltd invited application to issue 10,000 equity shares of face value ₹10 each at par. The amount to be paid as to ₹4 at the time of application, ₹2.50 on allotment, and the remaining amount on first and final call. The company received the application for 10,000 shares all the shares were allotted, the amount due on allotment as well as on first and final call was received in time in full. Pass necessary journal entries in the books of accounts.