6.
P Ltd. issued Rs. 6,00,000 worth equity shares of the value of Rs. 10 per share
at a premium of Rs. 3 per share, payable as under:
On Application Rs. 2 per share.
On Allotment Rs. 4 per share and Rs. 2 premium.
On Final call Rs. 4 per share and Re. 1 premium.
All the calls were made and call money duly received with the exception of final
call money on 500 shares.
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Money transfer to bank to share first call is 297500
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