XL Ltd. invited applications for issuing 1,00,000 equity shares of Rs. 10 each at par. The amount was payable as follows : On Applicantion Rs. 3 per share. On Allottment Rs. 4 per share. On First and Final Call Rs. 3 per share. The issue was over-subscribed by three times. Applications for 20% shares were rejected and the money refunded. Allotment was made to the remaining applicants as follows. {:("Category","Number of Shares Applied","Number of Shares Allotted"),("I","1,60,000","80,000"),("II","80,000","20,000"):} Excess money received with applications was adjusted towards sums due on allotment and first and final call. All calls were made and were duly received except the final call by a shareholder belonging to Category I who has applied for 320 shares. His shares were forfeited. The forfeited shares were re-issued at Rs. 15 per share fully paid up. Pass necessary Journal entries for the above transactions in the book of XL Ltd. Open calls in-arrears and calls in advance account whenever required.