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JK Ltd is a company with an authorized capital of 710 lacs in equity shares of 10 each, of which 600000 shares had been issued and fully paid on 30th June, 2018. The company proposed to make a further issue of 100000 of these *10 shares at a price of 314 each the arrangements for payment being *2 per share payable on application, to be received by 1st July 2018. Allotment to be made on 10th July and a further 35 per shares (including the premium) to be payable. The final call for the balance to be made, and the money received by 31st January 2019. Applications were received for 355000 shares and were dealt with as follows: Applicants for 5000 shares received allotment in full. Applicants for 30000 shares received an allotment of one share for every 2 applied for, no money was returned to the applicant, the surplus on application being used to reduce the amount due on allotment. Applicants for 320000 shares received an allotment of one share for every four applied for the money due on allotment was retained by the company, the excess being returned to the applicant. The money due on final call was received on the due date. You are required to record these transactions in the journal of JK Limited