A company issued 10,000 share of …

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A company issued 10,000 share of 10 each .
Applied for 15,000 shares payable as follow on application 4 ; on allotment 5; first and final call 1. Allotment money received 28,200 and call money received 9000, directed decide to forfeit those share on which allotment and call money were not received. Pass journal entries and forfeited.
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