Arrange the journal entries with regard to first call of shares in the correct sequence:

(A) For Adjustment of Excess Application Money
(B) For Amount Due on Allotment
(C) For Allotment money received.
(D) For Amount Due on call.

Choose the correct answer from the options given below:

(A), (B), (C), (D)

The correct answer is Option (2) → (A), (B), (C), (D)