Fast Food Ltd. issued a propspectus offering 10,000 equity shares of Rs. 50 each at par payable as follows :
`{:(,"Rs."),("On Application",15),("On Allotment",10),("On First Call",15),("On Final Call",10):}`
Ram, the holder of 500 equity shares did not pay the amount due on both the calls. These 500 shares were forfeited by the Board of Directors and 300 of these shares were subsequently re-issued at Rs. 55 per share. Show the entries in the Cash Book and Journal of the Company.

Dinesh Ltd. issued 5,000 shares of Rs. 100 each at par, payable as follows : {:(,"Rs."),("On Application",25),("On Allotment",25),("On First Call",20),("On Final Call",30):} Anil, holding 100 shares failed to pay the amount of allotment and first call and his shares were forfeited after the first call. Sunil, holding 200 shares failed to pay the amount due on final call and his shares are also forfeited. Show entries in the Cash Book and Journal of the Company.

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.

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.

Dinesh Ltd., invited applications for issuing 10,000 Equity shares of Rs. 10 each. The amount was payable as follows : {:("On Application","Rs. 1"),("On Allotment","Rs. 2"),("On First Call","Rs. 3"),("On Second and Final Call","Balance"):} The issue was fully subscribed. Ram to whom 100 shares were allotted, failed to pay the allotment money and his shares were forfeited immediately after allotment. Shyam to whom 150 shares were allotted, failed to pay the first call. His shares were also forfeited after the first call. Afterwards the second and final call was made. Mohan to whom 50 shares were allotted failed to pay the second and final call. His shares were also forfeited. All the forfeited shares were re-issued at Rs. 9 per share fully paid up. Pass necessary journal entries in the books of Dinesh Ltd.

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.

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.

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.

X Ltd., invited applications for 20,000 shares of Rs. 10 each payable as under : Rs. 3 per share on application, Rs. 3 per share on Allotment, Rs. 2 per share on First Call, and Rs. 2 per share on Final Call. Final Call was not made by the company. An applicant who had been allotted 100 shares failed to pay Allotment and First Call money due from him. His shares were forfeited after the First Call and were immediately re-issued at Rs. 8.50 per share. Make necessary entries in the Journal of the company.