Sunrise Ltd., was registered with a capital of Rs. 4,00,000 in shares of Rs. 100 each. It issued 2,000 of such payable Rs. 25 per share on application, Rs. 25 on allotment, Rs. 20 on first call, and the balance as and when required. All moneys payable on application and allotments were duly received, but when the first call of Rs. 20 per share was made, one shareholder holding 100 shares failed to pay the amount due and another shareholder holding 200 shares paid them in full. Record these transactons in the journal of the Company.

Star Ltd. was registered with a capital of Rs. 5,00,000 in shares of Rs. 10 each and issued 20,000 such shares at a premium of Rs. 2 per share, payable as Rs. 2 per share on application, Rs. 5 per share on allotment (including premium) and Rs. 2 per share on first call made three months later. All the money payable on application and allotment was duly received but when the first call was made, one shareholder paid the entire balance on his holding of 300 shares and another shareholder holding 1,000 shares failed to pay the first call money. Pass Journal entries to record the above transactions and show how they will appear in the company's Balance Sheet.

A limited Company was registered with a capital of Rs. 5,00,000 in shares of Rs. 10 each and issued 20,000 such shares at a premium of Rs. Per share, payable as Rs. 3 per share on application, Rs. 4 per share on allotment (including premium) and Rs. 2 per share on first call made three months later. All the money payable on application and allotment were duly received but when the first casll was made, one shareholder paid the entire balance on his holdings of 300 shares, and another shareholder holding 1,000 shares failed to pay the first call money. Give Journal entries to record the above transactions and show how share capital will be shown in the company's Balance Sheet.

Konica Limited registered with an authorised equity capital of Rs. 2,00,000 divided into 2,000 shares of Rs. 100 each, issued for subscription of 1,000 shares payable at Rs. 25 per share on application, Rs. 30 per share on allotment, Rs. 20 per share on first call and the balance as and when required. Application money on 1,000 shares was duly received and allotment was made to them. The allotment amount on 100 shares held by him and another shareholder with 50 shares, paid the entire amount on his shares. The company did not make any other call. Give the necessary journal entries in the books of the company to record these share capital transactions.

Software Ltd. Company with registered capital of Rs. 5,00,000 in shares of Rs. 10 each issued 20,000 of such shares payable Rs. 2 on application, Rs. 4 on allotment, Rs. 2 on first call and Rs. 2 on final call. All the money payable on allotment was duly received but on the first call being made, one shareholder paid the entire balance on his holding of 300 shares and five shareholders with a total holding of 1,000 shares failed to pay their dues on the first call. These shares were foreited for non-payment of first call money. Final call was made and all the money due was received. Later on, forfeited shares were reissued @ Rs. 6 per share as fully paid-up. Record the above in the company's Journal and prepare the Balance Sheet.

Rohit & Company issued 30,000 shares of Rs.10 each payable Rs.3 on application, Rs.3 on allotment and Rs.2 on first call after two months. All money due on allotment was received, but when the first call was made a shareholder having 400 shares did not pay the first call and a shareholder of 300 shares paid the money for the second and final call of Rs.2 which had not been made as yet. Give the necessary journal entries in the books of the company.

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.

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.

XYZ Limited has an aAuthorised Capital of Rs. 4,00,000 divided into shares of Rs. 20 each, the whole of which is issued and subscribed at a premium of Rs. 2 per share. The amount was payable as follows : On Application and Allotment : Rs. 10 per share, On 1st Call Rs. 4 per share (including premium) and the balance as and when required. The company made both the calls. The application and allotment money was duly received. But a shareholder holding 2,00 shares failed to pay both the calls and his shares were forfeited. These shares were later re-issued at Rs. 14 per share as fully paid. Give journal entries regarding the above.

Ben Tech Ltd. company had an authorised capital of Rs. 12,50,000 divided into 12,500 shares of Rs. 100 each. The company issued 10,000 shares payable as Rs. 25 on application, Rs. 25 on allotment, Rs. 30 on first call and Rs. 20 on second and final call. All the shares were subscribed. The Directors made allotment and the money was duly received except the second and final call on 500 shares, which is transferred to Call-in-Arrears Account. Pass Journal entries, prepare Share Capital Account and show how share capital will appear in the Balance Sheet.