Dilmun Power Company was registered with a capital of BD 10,000,000 divided into 50,000 shares of BD 200 each. It issued 20,000 shares at discount of BD 20 per share, payable as: BD 100 per share on application, BD 50 per share on allotment, BD 30 per share on call. Company received applications for 10,000 shares. Call was made. Allotment and call money were duly received. Make journal entries in the books of the company.