A limited Company was registered with a capital of Rs. 5,00,000 in shares of Rs. 10 each and issued 20,000 such shares at a premium of Rs. Per share, payable as Rs. 3 per share on application, Rs. 4 per share on allotment (including premium) and Rs. 2 per share on first call made three months later. All the money payable on application and allotment were duly received but when the first casll was made, one shareholder paid the entire balance on his holdings of 300 shares, and another shareholder holding 1,000 shares failed to pay the first call money. Give Journal entries to record the above transactions and show how share capital will be shown in the company's Balance Sheet.