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Better prospect ltd.aqquired land costing 1,00,000 …

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Better prospect ltd.aqquired land costing 1,00,000 and in payment allotted 1,000 equity shares of 100 each as fully paid . Further , the company issued 4,000equity shares for subscription payable as follows. 30 on application, 30 on allotment , 40on first and final call Application were recived for all shares which were allotted . All the money was received except the call on 200 share Pass journal entries
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