Modern Marbles Ltd. was registered with an authorised capital of Rs. 10,00,000 divided into 7,500 Equity Shares of Rs. 100 each and, 2,500 Preference Shares of Rs. 100 each. 1,000 Equity Shares and 500; 9% Preference Shares were offered to public on the following terms – Equity Shares payable Rs.10 on application, Rs. 40 on allotment and the balance in two calls of Rs. 25 each. Preference Shares are payable Rs. 25 on application, Rs. 25 on allotment and Rs. 50 on first and final call. All the shares were applied for and allotted. Amount due was duly received. Prepare Cash Book and pass necessary Journal entries to record the above issue of shares and show how the Share Capital will appear in the Balance Sheet.