Bharat Ltd. made the first call of Rs.2 per share on its 1,00,000 Equity Shares on 1st March, 2006. Ashok, shareholder, holding 800 shares paid the second and final call amount along with the first call money. The second and final call amount was Rs.3 per share. Pass necessary Journal entries for recording to above using the Calls-in-Advance Account.
