Pollock Ltd. issued 2,000; 9% Debentures of ₹ 100 each on the following terms

Pollock Ltd. issued 2,000; 9% Debentures of ₹ 100 each on the following terms:

₹ 20 on applicaiton; ₹ 20 on allotment; ₹ 30 on first call and ₹ 30 on final call.

Applications were received for 2,400 debentures. Applications for 1,800 debentures were accepted in full. Applications for 400 debentures were allotted 200 debentures and applications for 200 debentures were rejected. Pass necessary Journal entries.