Ram .Ltd purchase Business of shyam Ltd which include Land & Building 30 Lakh , Plant & Machinery 20 Lakh, stock 15 Lakh , Debtor 10 Lakh and Creditor 8 Lakh ,purchase consideration was settled at ₹72 Lakh .₹12 Lakh was paid by cheque ₹15 lakh was paid by acceptance of Bill and Balanced paid by issues of shares of ₹100 each. Pass the necessary Journal Entry .( in the following Cases ).1)When Shares issued at Par . 2) When Shares issued at Prenium 50%. ( ch = Issues of shares).
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