ZX Limited invited applications for issuing 5,00,000 Equity shares of Rs. 10 each at a premium of Rs. 10 each payable with Final call. Amount per share was payable as follows : {:(,"Rs."),("On Application",2),("On Allotment",3),("On First Call",2),("On Second and Final Call","Balance"):} Applications for 8,00,000 shares were received. Applications for 50,000 shares where rejected and the application money was refunded. Allotment was made to the remaining applicants as follows : {:("Category","Number of Shares Applied","Number of Shares Allotted"),("I","2,00,000","1,50,000"),("II","5,50,000","3,50,000"):} Excess application money received with applications was adjusted towards sums due on allotment. Balance, if any was adjusted towards future calls. Govind, a shareholder belonging to category I, to who 1,500 shares were allotted paid his entire share money with allotment. Manohar belonging to category II who had applied for 11,000 shares failed to pay 'Second & Final Call money'. Manohar's shares were forfeited after the final call. The forfeited sharses were reissued at Rs. 10 per share as fully paid up. Assuming that the company maintains ''Calls in Advance Account'' and ''Calls in Arrears Account'', pass necessary entries for the above transactions in the books of ZX Limited.