Solve this:

Illustration 35 (Comprehensive Illustration).   Paliwal Exports Ltd. with a share capital of Rs 10,00,000 divided into 20,000 Equity Shares of Rs 50 each offers Equity Shares to the public as follows :
Rs 10 payable on application, Rs 10 payable on allotment, Rs 15 payable on first call and Rs 15 payable on second call.

Shareholder 'A' who holds 300 Equity Shares has paid only application money.
Shareholder 'B' who holds 200 Equity Shares has paid application money on 200 Equity Shares and allotment mony on only 100 Equity Shares. He has not paid any other calls.
Shareholder 'C' who holds 180 Equity Shares has paid only application and allotment money.
Shareholder 'D' who holds 50 Equity Shares has paid application, allotment and first call  money.
Shareholder 'E' who holds 30 Equity Shares has paid application, allotment and first call  money in full and second call money on only 20 Equity Shares.

The company forfeits the shares of the above shareholders who have not paid the arrears.

Journalise above transactions including entries relating to Bank in the books of Paliwal Exports Ltd.