Sri Krishna Agro Chemical Ltd. was registered with a capital of BD 10000000 divided into 100000 shares of BD 100 each. It issued 20,000 shares at discount of BD 20 per share, payable as : BD 40 per share on application BD 30 per share on allotment BD 10 per share on call. Company received applications for all shares. Call was made. Allotment and call money was duly received. Make journal entries in the books of the company