Under Subscription P-18 Jupiter Company Limited issued 35,000 equity shares of Rs. 10 each at a premium of Rs.2 payable
as follows:
On Application
Rs. 3
On Allotment
Rs. 5 (including premium)and
Balance on first and final call.
Application were received for 30,000 shares and fully allotted. All the money was duly received
except a holder who allotted 800 shares failed to pay allotment and call money.
Record journal entries in the books of the company.
Ans:

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