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llustration 9.
On 1st April 2010, A Ltd. issued 50,000 shares of Rs. 100 each payable as follows:
Rs. 20 on application
Rs. 30 on allotment
Rs. 25 on 1st October, 2010 and
Rs. 25 on 1st February, 2011
By 20th May, 40,000 shares were applied for and all applications were accepted.
Allotment was made on 1st June. All sums due on allotment were received on 15th July; those on 1st call
ere received on 20th October. When accounts were closed on 31st March, 2011, the second and final call
7400 shares had not been received.
Journalise the transactions.
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