(Issue of Shares at Par, Fully Subscribed, Amount Payable in Instalments).
Star Ltd. invited application for 10,000 shares of Rs. 10 each. The amount is payable as Rs. 3 on application, Rs. 4 on allotment and balance Rs. 3 on first and final call. The issue was fully subscribed and amount was duly received. Pass Journal entries for the above transactions.

(Issue of Shares at Premium, Fully Subscribed, Amount Payable in Instalments). Fine Craft Ltd. issued 50,000 Equity Shares of Rs. 10 each at a premium of Rs. 2 per share payable as follows: Rs. 3 on application, Rs. 6 on allotment, and Rs. 3 on first and final call. All the shares were applied for and duly allotted. Pass necessary Journal entries.

Hema Ltd. invited applications for 10,000 shares of Rs. 100 each payable as follows: Rs. 20 on application, Rs. 30 on allotment, Rs. 20 on first call and the balance on final call. All the shares were applied and allotted. All the money was duly received. You are required to Journalise these transactions.

(Issue of Shares At Par, Fully Subscribed, Amount Payable in Lump Sum). AD Deli Ltd. invited applications for 20,000 Equity Shares of Rs. 10 each at the issue price of Rs. 10. The amount payable along with application is Rs. 10. This issue was fully subscribed. Pass Journal entries for the above transactions and also prepare Balance Sheet of the Company.

(Issue of Shares at Par, Undersubscription). Sarvottam Ltd. invited applications for 40,000 Equity Shares of Rs. 10 each. The amount was payable as follows: on application Rs. 3 per share, on allotment Rs. 4 per share and on first and final call Rs. 3 per share. Applications were received for 37,500 shares and allotment was made to all. Ashok to whom 1,000 shares were allotted failed to pay the allotment money and also first and final call. Sohan who had applied for 500 shares failed to pay the first and final call. Pass necessary Journal entries to record the above transactions.

Marigold Ltd. was registered with the authorised capital of Rs. 3,00,000 divided into 3,000 shares of Rs. 100 each, which were offered to the public. Amount payable as Rs. 30 per share on application, Rs. 40 per share on allotment and Rs. 30 per share on first and final call. These shares were fully subscribed and all money was dully received. Prepare Journal and Cash Book.

Satyam Ltd. invited applications for issuing 10,000 equity shares of Rs 100 each at a premium of Rs 20 per share. The whole amount was payable on application. The issue was fully subscribed. Pass necessary journal entries .

Pushkar Ltd. invited applications for issuing 5,00,000 equity shares of Rs. 10 each at apremium of Rs. 3 per share. The whole amount was payable on application. The issue was fully subscribed. Pass necessary journal entries.

Sangam Ltd. invited applications for 10,000 Equity Shares of Rs. 100 each issued at par. The amount was payable on application. The issue was oversubscribed by 2,000 shares and allotment was made on pro rata basis. Pass necessary Journal entries.

Modern Marbles Ltd. was registered with an authorised capital of Rs. 10,00,000 divided into 7,500 Equity Shares of Rs. 100 each and 2,500 Preference Shares of Rs. 100 each. 1,000 Equity Shares and 500,9% Preference Shares were offered to public on the following terms-Equity Shares payable Rs. 10 on application, Rs. 10 on allotment and the balance in two calls of Rs. 25 each. Preference Shares are payable Rs. 25 on application, Rs. 25 on allotment and Rs. 50 on first and final call. All the shares were applied for and allotted. Amount due was duly received. Prepare Cash Book and pass necessary Journal entries to record the above issue of shares and show how the Share Capital will appear in the Balance Sheet.

(Issue of Shares at Par, Oversubscription and Pro rata Allotment). Kirloskar Ltd. issued 20,000 shares of Rs. 10 each, payable Rs. 4 on application, Rs. 3 on allotment and Rs. 3 on first and final call. Applications were received for 25,000 shares. The company decided to allot 20,000 shares on pro rata basis and surplus of application money was utilised for allotment money due. Pass Journal entries assuming that the amounts due were received. Also, show share capital in the Balance Sheet of the company.