4. ABC Company issued 1000 ordinary shares of P1 each. Payment for the shares was to be made as follows: on application 30 thebe, on allotment 40 thebe and on call 30 thebe. The company received 1000 applications. All the instalments were paid except Jay a holder of 100 shares who failed to pay the call money. Jays shares were forfeited. The Directors decided to reissue those shares to Sechaba at 75 thebe per share. Prepare the following accounts: a) Applications and allotment account b) Bank account c) Share capital account d) Call account e) Forfeited account f) Sechaba account