Better Prospect Ltd. acquired land costing 1,00,000 and in payment allotted 1,000 Equity Shares of Rs.100 each as fully paid. Further, the company issued 4,000 Equity Shares to public. The shares were payable as: Rs.30 on application; Rs.30 on allotment; Rs.40 on first and final call. Public applied for all shares which were allotted. All the money was received except the call on 200 shares. Give Journal entries and the Balance Sheet of the company.