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.

Jupiter Ltd. issued shares of Rs. 100 each at a premium of 40% payable as follows : {:("On Application Rs. 50"),("On Allotment Rs. 70 (including premium)"),("On First & Final Call Rs. 20"):} Vinita, who applied for 700 shares and to whom 400 shares were allotted on prorata basis did not pay allotment and her shares were immediately fofeited. Pass entry for forfeiture of shares.

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 .

Accountancy Publication Ltd. issued 50,000 equity shares of Rs. 10 each at a premium of 10% payable as under : On Application Rs. 3, On Allotment Rs. 4 (Premium Rs. 1), On First Call Rs. 2, and On Final Call Rs. 2. The whole of the issue was called for by the company and all the money were duly received excepy the allotment and calls money on 500 shares. These shares were, therefore, forfeited and later on re-issued at Rs. 9 per share as fully paid. Pass the necessary journal to record the above transactions.

Vikram Ltd. issued 50,000 shares of Rs. 10 each at a premium of Rs. 1 per share payable as follows : Rs. 3 on Application Rs. 4 on Allotment (including premium) Rs. 2 on Ist Call Balance when required Applications were received for 46,000 shares and all of these were accepted. Directors did not make the final call. The shares were forfeited and re-issued at Rs. 7 per share, Rs. 8 per share paid. Pass Cash at Bank and Journal Entries.

X Ltd. issued a propspectus offering 2,00,000 shares of Rs. 10 each at Rs. 14 per share, payable as follows : {:("On Application","Rs. 4"),("On Allotment","Rs. 6 (including premium Rs. 4)"),("On First Call","Rs. 3"),("On Final Call","Balance"):} Dinesh, the holder of 1,000 shares, did not pay the amount due on allotment and first call. His shares were forfeited and 400 of these shares were immediately re-issued credited Rs. 9 paid for Rs. 8.40 per share. Final call was made afterwards and it was duly received. Show entries in the Cash Book and the Journal of the company.

Vaibhav Ltd. issued 20,000 equity shares of Rs. 10 each at Rs. 250 payable as follows : {:(,"Rs."),("On Application","100 (including premium Rs. 60)"),("On Allotment","50 (including premium Rs. 30)"),("On First Call","70 (including premium Rs. 40)"),("On Second & Final Call","30 (including premium Rs. 20)"):} All amounts were received except first and second & final call on 750 shares held by Mr. Akash. His shares were forfeited and 2/3 rd of these shares were reissued to Mr. Dinesh at Rs. 200 per share. Pass entries for forfeiture and reissue.

X Ltd. issued shares for Rs. 20,00,000 divided into shares of Rs. 10 each at a premium of Rs. 5 per share, payable as under : {:("On Application","Rs. 4 per share"),("On Allotment","Rs. 6 (including premium of Rs. 3)"),("On First Final Call","Balance"):} Excess application money was to be adjusted against allotment and first and final call and the money on rejected applications was to be returned. The issue was oversubscribed to extent of 80,000 shares and the allotment was made as follows : (i) Applicants of 1,00,000 shares were allotted 30% shares, aspplicants for 10,000 shares were rejected and the remaining applicants were given full allotment. All the money was duly received. Give journal entries.