Q. A company issued for public subscription   60,000 equity shares of Rs. 10 each at a premium of Rs. 4 per shares , payable as under Rs. 4 on application ; Rs. 5 on allotment (including premium) Rs. 2.50   on First call and Rs. 2.50 on final all. 
Application were received for 75,000 equity shares . The shares were allotted pro-rata to the applicant for 70,000 shares, the remaining applications being rejected. Money over-paid on applications was utilised towards sums due on allotment.
A to whom 1,200 shares were allotted failed to pay allotment and calls money and B, to whom 1,800 shares were allotted failed to pay two calls. These shares were subsequently forfeited after the final call was made. All the forfeited shares were sold to Rajesh as fully paid -up at Rs. 11 per share.
Prepare cash book  and journal entries required to record the above transactions.