A Company made an issue of 10,000 shares of Rs. 10 each, payable Rs. 3 on application; Rs. 4 on allotment and balance on call. 43,825 shares were applied for, including an application for 300 shares from a person who paid for the full face value of the shares. Owing to over­subscription, allotments were scaled down as follows:

Applicants for 11,825 shares (in respect of applications for 500 or less) received 5,750 shares (including the applicant for 300 shares who got 150 shares).

Applicants for 32,000 shares (in respect of applications for over 500 shares) received 4,250 shares.

The amounts received were first applied towards allotment and call moneys, after satisfying that amount due on application and any balance left was returned.

You are required to show the Cash Book and Ledger Accounts to record the above transactions.