a company made and issue of Rs$\mathrm{.}30000$ shares for Rs$.10$ each Payable Rs $3$ on applicationRs. $5$ on allotment and Rs$\mathrm{.}2$ on call.

$93,200$ shares were applied for an d owing to this heavy over subscription, allotments were made as follows:

applicants for rs$\mathrm{.}21,500$ shares$($ in respect of application for $2,000$ or more$)$ received $10,200$ shares.

applicants for $50,600($ in respect of application for $1,000$ or more but less than $2,000)$ received $12,600$ shares.

applicants for $21,100$ shares $($ in respect of applicants for less than $1,000)$ received $7,200$ shares.

EXcess application money of all that PRo$-$rata applicants was applied towards allotment and call Moneys and any balance was then returned. all money due to allotment and call where realised. write up the cash account and LEDger account relating to this issue of shares and the books of the company.