J.K. Ltd invited application to issue 30,000 equity shares of face value ₹10 each at 10% premium. The amount to be paid as to ₹6 at the time of application, ₹4 (including premium) on allotment, Re. 1 per share on first and final call. The company received the application for 35,000 shares, applicants for 5,000 shares were refused the allotment and remaining applicants were given allotment. One shareholder holding 300 shares paid only the application money. Rest of the shareholders paid the due amount in time. Show necessary journal entries in the journal.