Question - 23

Rupak Ltd. issued 10,000 shares of Rs. 100 each payable Rs. 20 per share on application Rs. 30 per share on allotment and balance in two calls of Rs. 25 per share The application and allotment money were duly received on first call all members paid their dues except one member holding 200 shares while another member holding 500 shares paid for the balance due in full final call was not made.
Give journal entries and prepare cash book.

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