North Point Ltd was incorporated on 1 June 2015 and five (5) subscribers undertook to purchase 10,000 $1 ordinary shares each in the company and paid for the shares on 1 June 2015. The directors made a call of 50 cent for ordinary shares on 1 October 2015 and all call money was received except 10,000 shares

Record the 1 October 2015 transaction in the appropriate journals.

(Posting to the ledger is not required.)