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Chandra Ltd. Issued 15,000 Preference sh...

Chandra Ltd. Issued 15,000 Preference shares of Rs 100 each at a premium of `5%` Payments were to be made as - Rs 25 on Application, Rs 45 on Allotment and Rs 35 on First and Final Call.
The applications for 14,000 shares were received and all were accepted. All the money was duly received except the first and final call on 200 shares.
Give the necessary Journal Entries and prepare Cash Book of the Company.

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