During the year to 30 September 2012, Popham plc issued $100,000 £ 1$ ordinary shares. The terms of the offer were as follows:

\begin{tabular}{lll}

2012 & & $£$ \\

31 March & on application & 0.30

(including the premium) \\

30 April & on allotment & 0.70

\\

30 June & first and final call & 0.20

\end{tabular}

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 2012, and reissued on 31 August 2012 at a price of $£ 1.10$ per share.

\section*{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.
(Association of Accounting Technicians)