X Ltd$.$ was registered with a capital of $23,00,000$ in shares of Rs$.10$ each. It issued a prospectus inviting applications for $23,000$ shares at $40\%$ premium payable as follows:$-$

On application Rs$.5($including Rs$.1$ premium$)$

On allotment Rs$.4($including Rs$.1$ premium$)$

On first call Rs$.3($including Rs$.1$ premium$)$

On second call Rs$.2($including Rs$.1$ premium$)$

Applications were received for $23,000$ shares, all money was duly received. Pass the necessary journal entries.