Piyush Ltd. invited applications for issuing 1,00,000 shares of Rs. 10 each payable as follows : Rs. 4 - per share on application Rs. 2 per share on allotment Balance on first and final call. Applications were received for 1,60,000 shares. Full allotment was made to the applicants of 10,000 shares. The remaining applicants were allotted 90,000 shares on pro-rata basis. Excess money received with application was adjusted toward sums due on allotment and call. Kanika, holding shares, who belonged to the category of applicants to whom full allotment was amde, paid the call money at the time of allotment. Ruchi, who belonged to the category of applicants to whom shares were allotted pro-rata basis did not pay anything after application on her 600 shares. Ruchi's shares were forfeitedafter the first and final call. These shares were later reissued at Rs. 9 per share fully paid up. Pass the necessary journal entries for the above transactions by opening calls in arrears and calls in advance account wherever necessary.