Problem on pro rata allotment

can anybody help me to solve this problem? Delhi Automobiles Ltd. issued a prospectus offering 2,00,000 equity shares of Rs. 10 each on the following terms: On application Rs. 2 per shares On allotment Rs. 4 per shares (including premium Re. 1) On first and final call Rs. 5 per share. Application were received for 4,90,000 shares and the allotment was made as under :— (a) 1,30,000 shares were allotted to the applicants of 1,80,000 shares (b) 50,000 shares were allotted to applicants of 1,60,000 shares (c) 20,000 shares were allotted to applicants of 1,50,000 shares Mr. A to whom 520 shares were allotted on pro-rata basis in category (a) did not pay the amount due on allotment and call. His shares were forfeited after necessary notice. Pass necessary journal entries.