Which account is debited when adjusting the "Calls in Advance" with the appropriate call money due?

Particular Call Account

When adjusting the "Calls in Advance" with the appropriate call money due, the correct account to debit is the "Particular Call Account."
Calls in Advance Account: The "Calls in Advance" account holds the amount received from shareholders in advance for calls. This amount is a liability of the company. When adjusting, you want to reduce this liability because the advanced amount is being used to pay the specific calls.
Particular Call Account: Each "Particular Call Account" represents the specific call for which the advance payment was received. By debiting this account, you are essentially decreasing the outstanding balance of that particular call amount.