English Tulips Ltd. issued for subscription 20,000 shares of ₹ 100 each payable ₹ 25 on application

English Tulips Ltd. issued for subscription 20,000 shares of ₹ 100 each payable ₹ 25 on application and ₹ 50 on allotment and ₹ 25 on first and final call for each share. Applications were received for 30,000 shares. Letters of regret were issued to applicants for 5,000 shares and their application money was returned to them. The application money for other 5,000 shares was applied towards the payment for allotment money and all the 20,000 shares were allotted to the public. The balance of allotment money was also received in due time.

You are to give Journal entries and prepare Cash Book, Ledger and Balance Sheet of the company.