Journalise the following transactions:

Online Transaction

Prepare Cash Book with Bank Column of Bharti, Lucknow from the following transactions:

On 1.1.2017 X Ltd. received in advance the first call of Rs. 2 per share on 10,000 equity shares. The first call was due on 15-2-2017. Journalise the above transactions and transfer the advance to first call account by opening a Calls-in-Advance Account.