a limited issued 40,000 equity shares of rs 10 each. the amount on these shares was payable as rs 2 on application, rs 3 on allotment and rs 5 on first and final call. all the amounts were duly received but raju, who holds 500 equity shares did not pay allotment and first and final call. amounts on these shares and shashi, who holds 300 equity shares did not pay first & final call amount, pass necessary journal entries in the books of a limited. solution