Question - 25 

Tarranya Ltd. issued prospectus offering 10,000 shares of  Rs. 10 each to the public the share were payable follows on application Rs. 3, on allotment Rs. 3, on first call Rs. 2 and second and final call Rs. 2, applications were received 8,000 shares and the sahre were allotted All the money were duly received except second call money on 100 sahres. Give journal entries.

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