400 shares of Rs. 10, on which Rs. 8 has been called and Rs. 5 has been paid, are forfeited. Out of these, 300 shares are re-issued for Rs. 9 as fully paid. What is the amount to be transferred to Capital Reserve Account ?

2,000 shares of Rs. 10, on which Rs. 7 has been called and Rs. 5 been paid, are forfeited. Out of these, 1,500 shares are re-issued for Rs. 9 as fully paid. What is the amount to be transferred to Capital Reserve Account ?

(a) Ravi Ltd., forfeited 800 shares of Rs. 10 each, Rs. 7.50 paid, for non-payment of Final Call of Rs. 2.50 per share. Out of these, 600 shares were re-issued as fully paid up in such a way that Rs. 2,100 were transferred to capital reserve. Pass necessary journal entries. (b) X Ltd., forfeited 800 shares of Rs. 10 each, Rs. 7.50 called-up, for non-payment of First Call of Rs. 2.50 per share. Out of these, 600 shares were re-issued for Rs. 6 per share as Rs. 7.50 paid up. Pass necessary journal entries. (c ) 400 shares of Rs. 10, on which Rs. 8 has been called and Rs. 6 has been paid, are forfeited. Out of these, 300 are re-issued for Rs. 7 as fully paid. Pass necessary journal entries.

Y Ltd. forfeited 400 shares of Rs. 10 each, Rs. 7 called up, for non-payment of first call of Rs. 2 per share. Out of there, 300 shares were reissued for Rs. 6 per share as Rs. 7 paid up. What is the amount to be transferred to Capital Reserve Account ?

B Ltd. forfrited 300 shares of Rs. 100 each, Rs. 70 called up, for non-payment of first call of Rs. 20 per share. Out of these, 200 shares were reissued for Rs. 60 per share as Rs. 70 paid up. What is the amount to be transferred to Capital Reserve Account ?

X Ltd. forfeited 400 shares of Rs. 20 each Rs. 15 called up on which application and allotment money of Rs. 11 per share has been received. Of these, 100 shares were re-issued as fully paid-up for Rs. 24 per share. What is the amount to be transferred to Capital Reserve ?

Z Ltd. forfeited 300 shares of Rs. 10 each issued at 20% premium (Rs. 9 called up) on which Rs. 4 of allotment (including premium) and first call of Rs. 2 has not been received. Out of these, 100 shares were re-issued as fully paid up for Rs. 9 per share. What is to amount to be transferred to capital Reserve ?

R Ltd. forfeited 600 shares of Rs. 100 each Rs. 70 called up on which Mahesh has paid application and allotment money of Rs. 50 per share. Of these, 400 shares were re-issued to Naresh as fully paid-up for Rs. 110 per share. What is the amount to be transferred to Capital Reserve ?

Journalise the following : (i) A Ltd. forfeited 1,000 shares of Rs. 10 each, Rs. 8 paid, for non-payment of final call of Rs. 2 per share. Out of these, 400 shares were re-issued as fully paid-up in such a way that Rs. 2,000 were transferred to capital reserve. (ii) B Ltd. forfeited 1,000 shares of Rs. 10 each, Rs. 8 called-up, for non-payment of Allotment of Rs. 2.50 per share and first call of Rs. 3 per share. Out of these, 400 shares were re-issued for Rs. 7 per share as Rs. 8 paid-up. (iii) C Ltd. forfeited 300 shares of Rs. 10 each on which Rs. 7 has been called and Rs. 5 has been paid. Out of these, 100 shares are re-issued for Rs. 6 share as Rs. 7 paid-up.

500 shares of Rs. 10 each, issued at a premium of Rs. 1 on which Rs. 8 (including premium) was called and Rs. 6 (including premium) was paid, have been forfeited. 400 of these shares were re-issued as fully paid in such a way that Rs. 800 were transferred to capital reserve. Journalise.

Madhu Ltd. forfeited 800 shares of Rs. 10 each issued at 10% premium to Shyam (Rs. 9 called up) on which he did not pay Rs. 3 of allotment (including premium) and first call of Rs. 2. Out of these, 600 shares were re-issued to Ram as fully paid up for Rs. 9 per share. What is to amount to be transferred to cspital Reserve ?