Anand Ltd. issued 2,000; 9% Debentures of Rs. 100 each payable as follows: Rs. 25 on application; Rs. 25 on allotment and Rs. 50 on first and final call. Applications were received for all the debentures along with the application money did allotment was made. Call money was also received on the due date. Pass necessary Journal entries in the books of the company.