Journal Entries only

4. (Both Classes) X Ltd. issue 10,000 equity shares of * 10 each and 20,000 preference shares of 10 each. The share capital was to be collected as under: Equity shares Preference shares 2 On Application On Allotment 2 3 COMPANY ACCOUNTS (SHARE CAPITAL) 1.91 On First call On Second call The issue is fully subscribed. Money on allotment and calls were duly received. Give Journal Entries. 3 2 3 3