The ballygunj coal co. Ltd took lease of a collary on the basis of 25 p per ton on the coal raised subject to minimum rent of 1500 per year with the right of recouping shortworking during the first 4 year of the lease the quantity raised were : 3000 ton in 2012-13,3200ton in 2013-14,4500 ton in 2014-15,5000ton in 2015-16 .you are required to pass the necessary journal entries in the book of ballugunj coal co.ltd,for recording the above and open landlord account??