Bayson Ltd. invited applications for issuing 54,000 shares of Rs. 100 each payable as follows: Rs. 50 per share on application, Rs. 10 per share on allotment, and Balance on first and final call. Applications were received for 80,000 shares. Full allotment 40,000 shares on pro rata vasis. Excess money received with application was adjusted towards sums due on allotment and call. Vibhor, holding 1,200 shares, who belonged to the category of applicants to whom full allotment was made, paid the call money at the time of allotment. Vidur, who belonged to the category of applicants to whom shares were allotted on pro rata basis did not pay anything after application on his 400 shares. Vidur's shares were forfeited after thefirst and final call. All theforfeited shares were later on reissued at Rs. 110 per share as fully paid-up. Pass the necessary Journal entries in the books of Bayson Ltd. for theabove transactions byopening Calls-in-Arrears and Calls-in-Advance Account wherever necessary.