Sunrise Ltd., was registered with a capital of Rs. 4,00,000 in shares of Rs. 100 each. It issued 2,000 of such payable Rs. 25 per share on application, Rs. 25 on allotment, Rs. 20 on first call, and the balance as and when required. All moneys payable on application and allotments were duly received, but when the first call of Rs. 20 per share was made, one shareholder holding 100 shares failed to pay the amount due and another shareholder holding 200 shares paid them in full. Record these transactons in the journal of the Company.