GSC IT Solutions Ltd. issued 20,000 Equity Shares of ₹ 10 each payable as ₹ 3 on application

GSC IT Solutions Ltd. issued 20,000 Equity Shares of ₹ 10 each payable as ₹ 3 on application, ₹ 3 on allotment and ₹ 4 on call. The issue was oversubscribed to the extent of 15,000 shares, and the allotment was made as follows:

Applicants of 5,000 shares were given full allotment. Other applicants of shares were allotted shares on a pro-rata basis. The excess application money received was to be adjusted on allotment only. All money due was received with the exception of the call money on 400 shares. Pass necessary Journal entries to record the above transactions.