Alpha limited issued 25,000 equity shares of Rs.10 each at a premium of Rs.1 per share, payable as Rs.2 on application, Rs.4 on allotment(including premium), Rs.3 on first call and Rs.2 on second and final call. On making the second and final call, a holder of 1000 shares failed to pay the call money. All the shares are subscribed by the public. Give journal entries in the books of the company
