Sony Ltd. invited applications for 6,000 shares of ₹ 10 each. Applications were received for 8,000 shares

Sony Ltd. invited applications for 6,000 shares of ₹ 10 each. Applications were received for 8,000 shares. Applications for 1,000 shares were rejected and amount refunded. Application money received on the other 1,000 shares was adjusted to allotment account. The amount payable on shares was ₹ 2 per share on application, ₹ 4 per share on allotment and the balance on the first call. One shareholder of 100 shares did not pay the first call money and his shares were forfeited.

Pass necessary Journal entries and prepare Cash Book in the books of the company to record the above transactions.