12. A Limited Company issued 1,00,000 Equity Shares of 10 each at a premium of *2 per share and 10,000, 8% Preference Shares of 100 each at a discount of 5% payable as follows: Equity Shares Preference Shares 2 5(including premium) 3 2 20 30 25 20 on application on allotment on first call on final call All the shares offered were subscribed by the public and cash duly received. Make the Journal Entries and Cash Book Entries