M. S. Limited Issued 1,000 Equity Shares of Rs 100 each Payable as follows :
| On Application |
25 Per Share |
| On Allotment |
25 Per Share |
| 25 Per Share |
20 Per Share |
| On Final Call |
30 Per Share |
All the Shares were Duly Subscribed for,. Called - Up and Paid – Up, Except Mr. A , Holding 400 Shares did not Pay the Final Call Money.
Show the Entries in the Cash Book and Journal of the Company for the above transactions .
