૮. આડતિયાએ રૂ. ૨૦,૦OOનો ઉધાર માલ વેચ્યો છે. આ પૈકી રૂ. ૫00ના એક દેવાદાર નાદાર
થતાં તેના તરફથી રૂપિયે ૨૫ પૈસા મળ્યા. તો તે અંગે માલધણીના ચોપડે રૂ.
ની નોંધ થાય.
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Explanation:
17. Doller Ltd. Issued a prospectus inviting application for 1,00,000 shares of 3 10 each 32 on application: 5
4 on allotment; 4 on First and Final Call. Application were received for 1,20,000 shares. Allotment Was
made as under:
a. To applicants for 20,000 shares → in full.
b. To applicants for 40,000 shares → 30,000 shares.
c. To applicants for 60,000 shares → 50,000 shares.
The shares were fully called and paid up except amounts on allotment and call, not paid by those
who applied for 2,000 shares out of the group applying for 40,000 shares. These shares were forfeited by the
directors and 1,200 shares of them were re-issued @ 57 per share. Show the Journal entries in the books of
the company
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