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Duttsons Ltd. registered with a nominal capital of 5,00,000 in shares of * 100 each. 3,000shares of which were issued payable as to 12.50 on application, 12.50 on allotment, * 25 threemonths after allotment and the balance to be called-up as and when required. All moneys uptoallotment were duly recorded but as regards the call of * 25, a shareholders holding 100 sharesdid not pay the amount due. Another shareholder who was allotted 150 shares paid them in full.Show the necessary entries to record the above transactions (including cash).​

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