Havana Ltd. Want to extend their business. So, it issued 2000 Debentures of 100$ each at a premium of 10$ per share. Payable as follows: 60$ on Application (including 10$ premium), 30$ on Allotment and 20$ on First and Final call. 1350 of the debentures were applied for and allotted. All the calls were duly received.

Make necessary journal entries in the books of the company