Leela and Krishna Ltd. issued 1,00,000 equity shares of Rs. 10 each and 10,000 preference shares of Rs. 100 each payable as follows: Equity shares Preference Shares On Application 4 30 On Allotment 2 40 On First and Final call 4 30 The public applied for 1,20,000 equity shares and 9,000 preference shares. Applications for preference shares were accepted in full. Out of applications, equity shares applications for 10,000 shares were rejected; applications for 85,000 shares were accepted in full & 15,000 shares were allotted to the remaining applicants. All money was duly received. Make entries in cash book and journal.