Bayson Ltd. invited applications for issuing 54,000 shares ofRs.100 each payable as follows :Rs.50 per share on applicationRs.10 per share on allotment Balance on first and final call. Applications were received for 80,000 shares. Full allotment was made to the applicants of 14,000 shares. The remaining applicants were allotted 40,000 shares on pro-rata basis. Excess money received with application was adjusted towards sums due on allotment and call. Vibhor, holding 1,200 shares, who belonged to the category of applicants to whom full allotment was made, paid the call money at the time of allotment. Vidur, who belonged to the category of applicants to whom shares were allotted on pro-rata basis did not pay anything after application on his 400 shares. Vidur’s shares were forfeited after the first and final call. All the forfeited shares were later on re-issued atRs.110 per share as fully paid up. Pass the necessary journal entries in the books of Bayson Ltd. for the above transactions by opening calls in arrears and calls in advance account wherever necessary.