During the year to 30 September 2027, Eta plc issued 200,000 $1 ordinary shares. The terms of the offer were as follows:

Date	Payment	Amount ($)
31 March	on application (including the premium)	0.30
30 April	on allotment	0.50
30 June	first and final call	0.20

Applications were received for 400,000 shares. The directors decided to allot the shares on the basis of 1 for every 2 shares applied for and apply the excess application money received against the amount due on allotment.

All amounts due on application and allotment were received on the due dates, with the exception of one shareholder who had been allotted 30,000 shares and defaulted on the first and final call. These shares were forfeited on 31 July 2027, and reissued on 31 August 2027 at a price of $1.10 per share.

Required: Write up the above details in the books of account of Eta plc using the following ledger accounts: (i) application and allotment; (ii) first and final call; and (iii) investment – own shares.