P. Co. Ltd. issued 20,000 shares of Rs. 10 each payable as Rs. 2 on application, Rs. 3 on allotment, Rs. 2 on first call and Rs. 3 on final call. Applications were received for 25,000 shares and directors decided to make allotment on pro-rata basis to all applicants. All money was duly received except a shareholder who was allotted 400 shares failed to pay allotment and calls money. Give journal entries for above transactions.​