(Application and Allotment Joint) Pitter Limited invited application for 1,00,000 shares of $10 each payable as follows $3 on Application, $3 on Allotment, $74 on First Call and Final Call, Applications were received for 90,000 shares and allotment was made to all of them Journalise the transactions assuming all sums due were received and Application and Allotment accounts have been combined into one "Application and Allotment Account