Mamta ltd. Invided application from public for 50000shares of 10 each.Applications were received from public for 60000 shares.Allotment was made propariantely to all the applicants excess applications money is retained for the purpose of allotment. The amount payable as on share was as follows:
On application 2 per share
On allotment 5 per share
On first and final call 3 per share

The shareholder have paid amount due on shares except Ram to whom 200 shares were allotted, failed to pay allotment and call money. Pass the journal entries in the books of Mamta ltd.