Please help me with the second case

Dear Student,
Journal Entry for second case will be :-

Date	Particulars	LF	Debit	Credit
1 Jan 2019	Bank A/c Dr. (400,000 x 10)		40,00,000
	To Share Application A/c			40,00,000
	(Being Application money received.)
1 Feb 2019	Share application A/c Dr.		40,00,000
	To Share Capital A/c (1,00,000 x 10)			10,00,000
	To Share Allotment A/c (1,00,000 x 15)			15,00,000
	To Bank A/c (Excess money)			15,00,000
	(Being shares transferred and excess money refunded.)
	Share Allotment A/c Dr. (1,00,000 x 15)		15,00,000
	To Share Capital A/c			15,00,000
	(Being allotment due.)
1 Apr 2019	Share First call A/c Dr. (1,00,000 x 15)		15,00,000
	To Share Capital A/c			15,00,000
	(Being first call due.)
	Bank A/c Dr.		15,00,000
	To Share First call A/c			15,00,000
	(Being call money duely received.)
1 June 2019	Share Second and Final Call A/c Dr. (100,000 x 10)		10,00,000
	To Share Capital A/c			10,00,000
	(Being final call made.)
	Bank A/c Dr.		10,00,000
	To Share Second and Final Call A/c			10,00,000
	(Being call money received.)

Note :- It is assumed that all money are duely received without any fault made.

Regards