Hindustan Ltd. issued 10,000 Equity Shares of ₹ 10 each, payable ₹ 2.50 on application, ₹ 3.50

Hindustan Ltd. issued 10,000 Equity Shares of ₹ 10 each, payable ₹ 2.50 on application, ₹ 3.50 on allotment (including ₹ 1 for premium) and the balance on first and final call. Applications were received for 12,000 shares, 2,000 of which were returned. The shares were fully called up. All money’s except the final call money on 2,000 shares, were received.

You are required to show (i) Bank Account; (ii) Equity Shares Application Account; (iii) Equity Shares Allotment Account; (iv) Equity Shares First and Final Call Account; (v) Securities Premium Reserve Account; (vi) Equity Share Capital Account; and (vii) Calls-in-Arrears Account.