wa 100,000.
Calls in Arrears
manabad Company Limited issued 5,000, 6% preference shares of 10 each at a premium of 74
per share on application, 76 per share on allotment (with premium), 7 3 per share ca first calls
share on final call were pavable. All the shares were subscribed and all the amounts were dula
1,000 shares on which the first call money and 1,500 shares on which fonal call money was not received
Journal entries in the books of the Company
Ans. Calls in artear on first call * 3.000 and calls in artear on final call 36,000.1
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