X Ltd. issued 20,000, 7% Preference shares of Rs. 100 each at a premium of 6%. Payments were to be made as - Rs. 25 on Application, Rs. 46 on Allotment, Rs. 10 on First call and Rs. 25 on Final Call. The applications for 18,000 shares were received and all were accepted. All the money was duly recived except the first and final call on 100 shares. Give the necessary Journal Entries and prepare Cash Book of the Company. Also show the Share Capital in the Balance Sheet of the Company.