Dinesh Ltd issued 5,000 shares of ₹ 100 each at par, payable as follows: On Application ₹ 25 On Allotment ₹ 25 On First Call ₹ 20

Dinesh Ltd issued 5,000 shares of ₹ 100 each at par, payable as follows:

On Application ₹ 25
On Allotment ₹ 25
On First Call ₹ 20
On Final Call ₹ 30

Anil, holding 100 shares failed to pay the amount of allotment and first call and his shares were forfeited after the first call.

Sunil, holding 200 shares failed to pay the amount due on final call and his shares were also forfeited.

Show entries in the Cash Book and Journal of the Company.

[Ans. Cash at Bank ₹ 4,86,500.]