Rajendra Ltd. issued 15,000, 12% Debentures of Rs 100 each at a discount of 5% payable as follows :
30% on application, 35% on allotment and balance on first and final call. Applications were received for whole of the debentures and debentures were allotted. All the amount was received in time except one debenture holder, whole hold 500 debentures did not pay the first and final call. Give entries in journal and cash book of the company.