Mona Earth Mover Limited decided to issue $12,000$ shares of Rs$\mathrm{.}100$ each

payable at Rs$\mathrm{.}30$ on application, Rs$\mathrm{.}40$ on allotment, Rs$\mathrm{.}20$ on first call and

balance on second and final call. Applications were received for $13,000$ shares.

The directors decided to reject application of $1,000$ shares and their application

money being refunded in full. The allotment money was duly received on all the

shares, and all sums due on calls are received except on $100$ shares.

Record the transactions in the books of Mona Earth Movers Limited