2. Rupak Ltd. issued 10,000 shares of Rs. 100 each payable Rs. 20 per share on application, Rs. 30 per share on allotment and balance in two calls of Rs.25 per share. The application and allotment money were duly received. On first call all member pays their dues except one member holding 200 shares, while another member holding 500 shares paid for the balance due in full. Final call was not made. Required : Give journal entries on the first call