P Ltd. was enlisted with an approved capital of Rs. 10,00,000 isolated into 1,00,000 value shares of Rs. 10 every out of which 50,000 value shares were offered to people in general for membership. The shares were payable as under:
Rs. 3 for every offer on application
Rs. 2 for every offer on designation
Rs. 2 for every offer on first call
Rs. 3 for each offer on second and last call
The shares were completely subscribed for and the cash was rightfully gotten.
Demonstrate the diary and money book sections.