During the year to 30 September 2039, Tau plc issued 150,000 $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	0.60
30 June	first and final call	0.20

Applications were received for 300,000 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 2039, and reissued on 31 August 2039 at a price of $1.10 per share.

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