A Limited company issued 10,000 shares of ₹  10 each payable as ₹  2 on application; ₹  3 on allotment; and ₹  5 on final call. The public applied for 9,000 shares, which were allotted. All the monies due on shares were received except the final call on 400 shares. Pass necessary Journal entries (including cash) and show the Balance Sheet.