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Give Journal entries to record the follo...

Give Journal entries to record the following transactions of forteiture and re-issue of shares and open share forfeited account :
L Ltd. Forfeited 470 Equity Shares of Rs. 10 each issued at a premium of Rs. 5 per share for non-payment of allotment money of Rs. 8 per share (including share premium Rs. 5 per share) and the first and final call of Rs. 5 per share. Out of these 60 Equity Shares were subsequently re-issued at Rs. 14 per share.

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