Model: Debenture issued at a premium BXY Ltd. issued 4,000 14% debenture of Rs.100 each payable as:

On Application

Rs.20

On Allotment

Rs.50

On First & Final Call

Rs.30 (After 3 months Allotment)

The public applied for 6,000 debentures. Applications for 3,500 debentures were accepted in full. Applicants for 1,000 debentures were allotted 500 debentures and the remaining was rejected. Pass required journal entries.