Unilever Ltd. is authorized to issue 10,000 shares of AED 100 each. On 1 April 2018, it issued 5000 shares of AED 100 each payable as follows;

• AED 20 on application
• AED 40 on the allotment
• AED 20 as 1^st call on 5^th September 2018
• AED 20 as 2^nd call on 5^th November 2018

On 25^th June, it received the application for 5000 shares. All of them were accepted & allotment was made on 1^st July 2018. All the money due on the allotment was received on 15^th July 2018. Payments for 1^st call was received on 15^th September 2018 & for 2^nd call was received on 15^th November 2018, except for 400 shares, for which no payment was received till 31^st March 2019. Journalize the transactions.