Shipra Limited invited applications for 80,000 shares of ₹ 10 each payable as follows: ₹ 2.50 on Application (on 1st May, 2023)

Shipra Limited invited applications for 80,000 shares of ₹ 10 each payable as follows:

₹ 2.50 on Application (on 1st May, 2023);
₹ 2.50 on Allotment (on 1st June, 2023);
₹ 2 on First Call (on 1st Nov., 2023); and
₹ 3 on Second Call (on 1st Feb., 2024)

All the shares were applied and allotted. Shankar, holding 600 shares paid the whole of the amount alongwith allotment.

Pass Cash Book and Journal entries assuming that books are closed on 31st March every year.