accounting question

Following is the information of Umesh Ltd. as at 31st March, 2021: Authorized capital: 30,000 12% Preference shares of 10 each 3,00,000 4,00,000 Equity shares of 3 10 each 40,00.000 43.00.000 Issued and Subscribed capital: 24,000 12% Preference shares of 3 10 each fully paid 2,40,000 3,00,000 Equity shares of # 10 each, 78 paid up 24,00,000 Reserves and surplus: General Reserve 3,60,000 Capital Redemption Reserve 1,20,000 Securities premium (collected in cash) 75,000 Profit and Loss Account 6,00,000 On 1st April, 2021, the Company has made final call @ 72 each on 3,00,000 equity shares. The call money was received by 20th April, 2021. Thereafter, the company decided to capitalize its reserves by way of bonus at the rate of one share for every four shares held. You are required to prepare necessary journal entries in the books of the company