Model: Calls-in-advance Jasemine & Co. Ltd. issued to the public 1,00,000 shares of 10 each payable as:

On Application

3

On Allotment

3

On First & Final Call

4

All the shares were subscribed for and all money due was received. A shareholder who paid for 1,000 shares paid the call money along with allotted money. Pass the necessary journal entries in the books of Jasemine Ltd.