AB Ltd. invited application for 10,000 shares of `10 each. The amount payable is ₹3 on application, ₹4 on allotment and ₹3 on first and final call. The whole of the above issue was applied for and all money up to allotment were duly received. As regards call, a shareholder holding 300 shares did not pay the amount due. Show the necessary journal entries to record the above transactions and how the capital would appear in the Balance Sheet.