Sanad Ltd. want to extend their business. So, it issued 2000 Debentures of BD 100 each at a premium of BD 10 per share. Payable as follows: BD 60 on Application (including BD 10 premium), BD 30 on Allotment and BD 20 on First and Final call. 5135 of the debentures were applied for and allotted. All the calls were duly received.

Requirement: Make necessary journal entries in the books of the company.