Question - 22

On 1st March, 2000 X ltd. makes an issue of 10,000 equity shres of Rs. 10 each payable as under on application Rs. 2 on allotment Rs. 3 on first and final call Rs. 5 (3months after allotment).
One shareholder who was allotted 20 shares paid first and final call with allotment money on his share, but which he paid with the first and final call directors have decided to charge and allow interest as the case may be on calls in arrears and calls in advance respectively according to the provision of table F.
Give the necessary journal entries on book of company.

NOTE : Please purchase the book for looking question.