AB Ltd. issued 20,000 12% debentures of ₹100 each for public subscription, at a premium of 10% payable as to ₹20 on application, ₹50 on allotment (including premium) and the balance in one call. 30,000 applications were received. 5,000 applications were rejected and debentures were allotted to the remaining applicants on pro-rata. Allotment amount was received from all the allotters; one of whom paid the call amount due on his own 1,000 debentures along with allotment money. The call amount was also collected on the due date. 

Give journal entries in the books of the company.