A Limited issued 20,000 Equity shares of t 10 each at a premium of 10%, payable t2 on application; t 4 on allotment (including premium); t 2 on first call and balance on the final call. All the shares were fully subscribed. Mr. M who held 2000 shares paid full remaining amount on first call itself. The final call which was made after 4 months from the first call was fully paid except a shareholder having 200 shares and one another shareholder having 100 shares. They paid their due amount after 3 months and 4 months respectively along with interest on calls in arrears. Company also paid interest on calls in advance to Mr. M. The Company maintaine Calls in Arrear and Calls in Advance Ale. Give journal entries to record i these transactions. Show workings of Interest calculation.