Durga Ltd. invited applications for issuing 1,00,000 equity shares of Rs. 10 each at par. The amount was payable as follows : {:("On Application","Rs. 2 per share"),("On Allotment","Rs. 3 per share."),("On First and Final Call","Rs. 5 per share."):} Applications were received for 2,80,000 shares. Applications for30,000 shares were rejected and the money refunded. Allotment was made to the remaining applicants as follows. {:("Category","No. of Shares Applied","No. of Shares Allotted"),("I","1,50,000","85,000"),("II","1,00,000","15,000"):} Excess money received with applications was adjusted towards sums due on allotment and first final call. All calls were made and were duly received except the final call by a shareholder belonging to Category I who applied for 300 shares. His shares were forfeited. The forfeited shares were re-issued at a premium of 30% fully paid up. Pass necessary Journal entries for the above transactions in the book of Durga Ltd. Open calls in-arrears and calls in advance account wherever required.