When the due date of the calls arrives, how are the "Calls in Advance" adjusted in the company's accounts?

Calls in Advance A/c Dr. To Particular Call A/c

When the due date for the calls arrives and the amount of "Calls in Advance" needs to be adjusted against the specific calls for which it was received, the correct journal entry is:
Calls in Advance A/c Dr.
      To Particular Call A/c..
Since the amount of "Calls in Advance" is being adjusted and utilized to pay for the specific calls that are now due, the "Calls in Advance" liability decreases and the specific "Particular Call" account for which the advance payment was received. This entry reflects that the company is using the funds previously received in advance to cover the payment of the specific calls.