Ashu Ltd. issued 1,00,000 Equity Shares of ₹ 10 each payable ₹ 3 on application, ₹ 3 on allotment, ₹ 2 on first call and ₹ 2 on final call. All the shares were subscribed

Ashu Ltd. issued 1,00,000 Equity Shares of ₹ 10 each payable ₹ 3 on application, ₹ 3 on allotment, ₹ 2 on first call and ₹ 2 on final call. All the shares were subscribed. The company allotted the shares and made the calls. The amounts due were received on due dates except on 2,000 shares allotted to Mohan who did not pay the allotment money and first call money on due dates but paid the due amount at the time of final call along with interest of ₹ 500.

Pass the Journal entries and prepare calls in Arrears Account.