Agrasen Ltd. offered 20,000 equity shares of Rs 10 each of public for application on these payment was payable as follows :
Rs 3 on application, Rs 4 on allotment and Rs 3 on first and final call. Applications were received for 41,000 shares and allotment was made as follows applicants of 3,000 shares were allotted non-shares, applicants of 10,000 shares were allotted 100 percent shares, Applicants of 12,000 shares were allotted 50 percent shares and applicants of 16,000 shares were allotted 25 percent shares. Excess money received on application was adjusted on allotment and call money. The applicants to whom no shares were allotted, application money was refunded, all money was received in time. Give journal entries in the books of company.