Linux Ltd. was registered with a capital of ₹ 10,00,000 divided into 20,000 shares of ₹ 50 each

Linux Ltd. was registered with a capital of ₹ 10,00,000 divided into 20,000 shares of ₹ 50 each. The company issued for subscription 10,000 shares payable ₹ 10 per share on application, ₹ 10 per share on allotment and the balance in two calls of ₹ 15 each. The company received applications for 11,600 shares. Applications for 1,000 shares were rejected altogether and the application money was returned to the applicants. A person who applied for 1,000 shares was allotted only 400 shares and the excess of his application money was carried forward towards the payment of allotment and calls. Give Journal entries to record the above issue of shares.