During the year to 30 September 2016, Popham plc issued 100,000 £1 ordinary shares. The terms of the offer were as follows:

Applications were received for 200,000 shares. The directors decided to allot the shares on the basis of one for every two shares applied for and apply the excess application money received against the amount due on allotment.
All amounts due on application and allotment were received on the due dates, with the exception of one shareholder who had been allotted 10,000 shares, and who defaulted on the first and final call. These shares were forfeited on 31 July 2016, and reissued on 31 August 2016 at a price of £1.10 per share.

Required:
Write up the above details in the books of account of Popham plc using the following ledger accounts:
(i) Application and allotment
(ii) First and final call
(iii) Investment – own shares.

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2016 31 March 30 April 30 June on application on allotment first and final call £ 0.30 (including the premium) 0.70 0.20