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.

A share of Rs. 100 issued at a premium of Rs. 10 on which Rs. 80 (including premium ) was called and Rs. 60 (including premium) was paid, has been forfeited . This share was afterwards reissued as fully paid-up for Rs. 70. Give Journal entries to record the above.

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 ?

Give journal entries for forfeiture and re-issued of shares : (i) A Ltd. forfeited 1,000 shares of rs. 10 each, Rs. 7 called up, issued at a premium of 20% (to be paid at the time of allotment) for non-payment of a first call of Rs. 2 per share. Out of these, 600 shares were re-issued as Rs. 7 paid up for Rs. 4 per share. (ii) B Ltd. forfeited 1,000 shares of Rs. 10 each, Rs. 7 called up, issued at a premium of 20% (to be paid at the time of allotment) for no-payment of allotment money of Rs. 4 per share (including premium) and first call of Rs. 2 per share. Out of these, 600 shares were re-issued as fully paid in such a way that Rs. 900 were transferred to capital reserve.

Give journal entries for forfeiture and re-issued of shares : (a) X Ltd. Forfeited500 shares of Rs. 100 each, Rs. 75 called-up, issued at 10% premium (to be paid at the time of allotment) for non-payment of a first call of Rs. 20 per share. Out of these, 200 shares were re-issued as Rs. 75 paid-up for Rs. 60 per share. (b) X Ltd. forfeited 300 shares of Rs. 100 each. Rs. 75 called-up, issued at 10% premium (to be paid at the time of allotment) for non-payment of allotment money of Rs. 30 per share (including premium) and first call of Rs. 20 per share Out of these, 100 shares were re-issued as fully paid-up in such a way tha Rs. 3, 100 were transferred to capital reserve.

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 ?

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 ?