J.J. Ltd invited application to issue 20,000 equity shares of face value ₹10 each at par. The amount to be paid as to ₹5 at the time of application, ₹3 on allotment, ₹1 per share on first call and ₹1 per share on second and last call. The company received the application for 28,000 shares, applicants for 3,000 shares were refused the allotment and remaining applicants were given prorata allotment. The excess application money of the successful applicants was adjusted against the allotment money and in the subsequent calls. All the amounts due were received except one shareholder who was allotted 200 shares failed to pay the allotment money and money due on the first and second call as well. Another shareholder holding 100 shares failed to pay the money at the time of allotment but he paid this arrear amount at the time of first call and also paid subsequent call money. Show necessary journal entries in the journal.