During the year to 30 September 19X7, Kammer plc made a new offer of shares. The details of the offer were as follows:

Required:
Record the above transactions in the following ledger accounts:

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On application at 1 November 19X6 1 100,000 ordinary shares of 1 each were issued payable in instalments as follows: Per share 0.65 0.55 0.30 1.50 On allotment (including the share premium of 0.50 per share) on 1 December 19X6 On first and final call on 1 June 19X7 2 Applications for 200,000 shares were received, and it was decided to deal with them as follows: 3 (a) to return cheques for 75,000 shares; (b) to accept in full applications for 25,000 shares; and (c) to allot the remaining shares on the basis of three shares for every four shares applied for. On the first and final call, one applicant who had been allotted 5,000 shares failed to pay the due amount, and his shares were duly declared forfeited. They were then reissued to Amber Ltd on 1 September 19X7 at a price of 0.80 per share fully paid.