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share capital A/c (50×1000) Dr 50000
TO share forfeiture A/c (20×1000) 20000
TO share allotment A/c (20×1000) 20000
TO share first call A/c (10 ×1000) 10000
TO share forfeiture A/c (20×1000) 20000
TO share allotment A/c (20×1000) 20000
TO share first call A/c (10 ×1000) 10000
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