A company offers 2,00,000 shares to the public,The amount payable is as follows :
On application Rs.3 per share
on first call Rs.3 per share
On allotment Rs.2 per share
on final call Rs.2 per share
The amount on allotment was duly received All calls were duly made and paid except: 10,000 equity shares ** to pay the first call on their equity shares and a holder of 6,000 shares paid the entire balance on his holding Pass necessary Journal entries to record the above transactions in the books of accounts of the company and show how the share capital will appear in the balance sheet of the company if the company did not demand the final call.