aradhana ltd. issued 50000 equity shares of rs.10 each payable rs.4 on application and allotement , rs.3 on first call and rs.3 on second and final call 
all the shares were subscibed for by the public and dult alloted .
when the first call was made , one shareholder holding 250 shares failed to pay the call money whereas , another shareholder holding 1200 shares paid the entire balance along with the first call . journalise as the company maintains call in arreas and call in advance 

Share first call a/c                                 Dr.                               1,50,000
             To Share Capital a/c                                                                                1,50,000
(Being first call money due)

Bank a/c (1,50,000-250*3+1,200*3)   Dr.                               1,52,850
Calls in arrears a/c (250*3)                  Dr.                                       750
              To Share fist call a/c                                                                               1,50,000
              To Calls in advance a/c(1,200*3)                                                                3,600
(Being first call money received except
for 250 shares and for 1200 in advance)