MCS Ltd. issued 40,000 shares of Rs. 10 each payable as Rs. 2 per share on application, Rs. 4 per share on allotment and the balance in two equal instalments.
Applications were received for 80,000 shares and the allotment was made as follows:
(a) Applicationsof 50,000 shares were allotted 30,000 shares.
(b) Application of 30,000 shares were allotted 10,000 shares.
Neeraj, to whom 600 shares were allotted from Category (a), failed to pay the allotment money. Pass necessary Journal entries up to allotment only.

Sony Media Ltd. issued 50,000 shares of Rs. 10 each payable Rs. 3 on application, Rs. 4 on allotment and balance on first and final call. Applications were received for 1,00,000 shares and allotment was made as follows: (i) Applicants for 60,000 shares were allotted 30,000 shares, (ii) Applicants for 40,000 shares were allotted 20,000 shares. Anupam to whom 1,000 shares were allotted from category (i) , failed to pay the allotment money. Pass Journal entries up to allotment.

XYZ Ltd. invited applications for issuing 50,000 Equity Shares of Rs. 10 each. The amount was payable as: {:("On application",-,"Rs. 3 per share,"),("On allotment",-,"Rs. 4 per share,"),("On first and final call",-,"Rs. 3 per share."):} Application were received for 75,000 shares and pro rata allotment was made as: Applicants for 40,000 shares were allotted 30,000 shares on pro rata basis. Applicants for 35,000 shares were allotted 20,000 shares on pro rata basis. Ramu, to whom 1,200 shares were allotted out of the group applying for 40,000 shares, failed to pay the allotment money . His shares were forfeited immediately after allotment. Shamu , who had applied for 700 shares out of the group applying for 35,000 shares, failed to pay the first and final call. His shares were also were also forfeited . Out of the forfeited shares. 1,000 shares were reissued @ Rs. 8 per share as fully paid-up. The reissued shares included all the forfeited shares of Shamu. Pass necessary Jouranl entries to record the above transactions .

Midee Ltd. invited applications for issuing 27,000 shares of Rs. 100 each payable as follows: Rs. 50-per share on application, Rs. 10-per share on allotment, and Balance-on First and Final call. Application were received for 40,000 shares. Full allotment was made to the applications of 7,000 shares. The remaining applicants were allotted 20,000 shares on pro rata basis. Excess money received on application was adjusted towards allotment and call. Asha, holding 600 shares was belonged to the category of applicants to whom full allotment was made, paid the call money at the time of allotment. Ankur, who belonged to the category of applicants to whom shares were allotted on pro rata basis did not pay anything after application on his 200 shares. Ankur's shares were forfeited after the First and Final call. These shares were later reissued at Rs. 105 per share as fully paid-up. Pass necessary Journal entries in the books of Midee Ltd. for the above transactions, by opening Call-in-Arrears and Call-in-Advance Accounts wherever necessary.

X Ltd. issued 60,000 shares of Rs. 10 each a premium of 20% payable as follows : On Application Rs. 5 (including premium), On Allotment Rs. 3, and On First and Final Call Rs. 4. The company received applications for 75,000 shares and allotment was made as follows : List I Applicants for 40,000 shares were allotted in full. List II Applicants for 25,000 shares were allotted 20,000 shares. List III Applicants for 10,000 shares were allotted Nil shares. A shareholder to whom 200 shares were allotted under List I paid full amount due on shares alongwith allotment money. Another shareholder holding 600 shares failed to pay the amount due on call. His shares were forfeited and 500 of these shares were subsequently re-issued as fully paid @ Rs. 11 per share. Expenses of issue came to Rs. 20,000 which were fully written off against securities premium A/c. Pass journal entries in the books of the company.

Meena Ltd. issued 30,000 shares of Rs. 10 each at a premium of Rs. 2 per share payable as Rs. 3 on application, Rs. 5 (including premium) on allotment and the balance on first and final call. Applications were received for 52,000 shares. The directors resolved to allot as follows : {:((A),"Applicants of 20,000 shares","10,000 shares"),((B),"Applicants of 30,000 shares","20,000 shares"),((C ),"Applicants of 2,000 shares","Nil"):} Balu who had applied for 4,000 shares in category A and Ganesh who was allotted 2,000 shares in category B failed to pay the allotment money. Calculate the amount received on allotment.