Super Star Ltd. makes an issue of 10,000 Equity Shares of Rs. 100 each, payable as:
`{:("On application and allotment"," Rs. 50 per share,"),("On first call"," Rs. 25 per share,"),("On second and final call"," Rs. 25 per share."),(,):}`
Members holding 400 shares did not pay the second and final call and the shares are duly forfeited, 200 of which are reissued as fully paid-up @ Rs. 50 per share. Pass Journal entries in the books of the company.

A Ltd., makes an issue of 10,000 equity shares of Rs. 100 each, payable as follows : {:("On application and allotment","Rs. 50"),("On first call","Rs. 25"),("On second & Final call","Rs. 25"):} Members holding 400 shares did not pay the second call and the shares are duly forfeited, 300 of which are re-issued as fully paid at Rs. 80 per share. Pass Journal entries and prepare Share Capital and Forfeited Share Account in the books of the Company.

David Ltd. issued Rs. 40,00,000 equity shares of Rs. 10 each out of its registered capital of Rs. 10,00,000. The amount payable on these shares was as follows : {:("On application","Rs. 1 per share"),("On allotment","Rs. 2 per share"),("On first call","Rs. per share"),("On second and final call","Rs. 4 per share"):} All calls were made and were duly received, except the second and final call on 1,000 shares held by Vipul. These shares were forfeited. Present the 'Share Capital' in the Balance sheet of the company as per Schedule III Part I of the Companies Act, 2013. Also prepare 'Notes to Acounts'.

S Ltd. issued 5,000 shares of Rs. 100 each at a premium of Rs. 10 each payable as follows : {:("On Application","Rs. 30"),("On Allotment","Rs. 40 (including premium)"),("On First & Final Call","Rs. 40"):} All the shares were applied for the instalments received on due dates with the exception of the Allotment and First & Final Call on 100 shares, these shares were forefited and re-issued as fully paid @ Rs. 105 per share. Pass necessary Journal Entries in the books of the Company.

X Ltd. forfeited 900 Equity Shares of Rs. 100 each for the non-payment of allotment money of Rs. 30 pe share and the first call of Rs. 20 per share. The second and final call of Rs. 25 per share had not been made. The forfeited shares were reissued for Rs. 90 per share, Rs. 75 paid-up. Journalise the above.

Alfa Ltd. invited applications for issuing 75,000 equity shares of Rs. 10 each. The amount was payable as follows: {:("On application and allotment ",-,"Rs. 4 per share,"),("On first call",-,"Rs. 3 per share,"),("On second and final call",-,"balance."):} Application for 1,00,000 shares were received. Shares were allotted to all the applicants on pro rata basis and excess money received with applications was transferred towards sums due on first call. Vibha who was allotted 750 shares failed to pay the first call. Her shares were immediately forfeited. Afterwards the second call was made. The amount due on second call was also received except on 1,000 shares applied by Monika. Her shares were also forfeited. All the forfeited shares were reissued to Mohit for Rs. 9,000 as fully paid-up. Pass necessary Journal entries in the Books of Alfa Ltd. for the above transactions .

Commerce Publications Ltd. issued 50,000 Equity Shares of Rs. 10 each at a premium of 10% payable as under: {:("On application","Rs. 2,","On first call","Rs. 2,"),("On allotment","Rs. 5,","On final call","Rs. 2."):} The calls were made by the company and all the money was duly received except the allotment and call money on 500 shares. These shares were, therefore, forfeited and later reissued @ Rs. 9 per shares as fully paid-up. Pass necessary Journal entries to record the above transactions .

Alfa Ltd. issued 5,000 shares of Rs. 100 each at par. The amount payqable was as under : Rs. 25 on application, Rs. 25 on allotment, Rs. 20 on first call, and Rs. 30 on final call. The company did not make final call. X, a holder of 100 shares, failed to pay allotment and first call money. Directors forfeited his shares and immediately re-issued the forfeited shares at Rs. 6,500. Pass Journal entries in the books of the company and show the Share Capital in the Balance Sheet.