Z Ltd. issued 50,000 equity shares of ₹ 10 each at a premium of ₹ 2 per share payable as follows: on application on allotment (including premium) on first and final call ₹3 ₹6 ₹3 Applications were received for 60,000 shares. Excess application money was refunded. One shareholder holding 400 shares, paid the first and final call money in advance along with the allotment money. Another shareholder holding 600 shares, failed to pay the first and final call money. All other dues on shares were realised in time. Show necessary Journal entries in the books of Z Ltd.