The Adersh Control Device Ltd was registered with the authorised capital of Rs 3, 00,000 divided into 30,000 shares of Rs10 each, which were offered to the public. Amount payable as Rs 3 per share on application, Rs 4 per share on allotment and Rs 3 per share on first and final call. These share were fully subscribed and all money was dully received. Prepare journal and Cash Book.   (5 marks)