Sharad Singh Company Ltd. has been incorporated with an authorised capital of Rs.10,00,000 divided into 10,000 equity shares of Rs.100 each. The company issued 5,000 shares to the public payable Rs.20 per share on application, Rs.20 per share on allotment, Rs.30 per share on first call and the balance on the final call. All the money was duly received. Make Journal entries to record the issues of share. Also prepare Bank Account and the Balance Sheet.