company XYZ has offered for subscription to the public 10000 shares of $10 each, payable $2 per share on the application,$3 per share at the allotment and $5 on call.XYZ has received an application for 15000 shares.company has decided to allot shares on a pro-rata basis. A shareholder, holding 200 shares failed to pay allotment money and first call money.his share was forfeited.

provide journal entries.