. Tata Oman LLC. decides to issue 100,000 shares of RO 10 each payable as RO 2.5 on application. RO 2.5 on allotment RO 2 on first call and RO 3 on second and final call. Applications were received for 130000 shares. The management decided to refund 10000 shares. From the balance 100,000 shares were to be allotted to the subscribers on pro-rata basis. All the payments were received on allotment money, except one shareholder who has 300 shares allotted paid first, second and final call money at the time of allotment. Make journal entry to record transaction relating to issue of shares.