A company offers 10,000 shares of Rs. 10 each to the public. The amount is payable as follows :
`{:((i),"On Application","Rs. 3 per share"),((ii),"On Allotment","Rs. 2 per share"),((iii),"On 1st call","Rs. 3 per share"),((iv),"On Iind call","Rs. 2 per share"):}`
Applications are received for 15,000 shares.
The directors made allotment as follows :
(i) No allotment to applicants for 3,000 shares
(ii) Rest of the shares were allotted on pro-rata basis.
All calls duly made and paid except :
(i) Mohan, a holder of 100 shares paid the two calls with allotment.
(ii) Shohan, a holder of 200 shares fails to pay the 1st and 2nd calls money.
(iii) Rohan, a holder of 100 shares fails to pay the 2nd call money.
Pass the necessary journal entries to record the above transactions.

Explanation