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07-02-2024
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Give Journal entries to record the following transactions of forfeiture and re-issue of shares and open share forfeited account. L Ltd. forfeited 470 Equity Shares of 10 each issued at a premium of 5 per share for non-payment of allotment money of 8 per share (including share premium 5 per share) and the first and final call of 5 per share. Out of these 60 Equity Shares were subsequently re-issued at 14 per share.

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