Accounting for ...

B Ltd. issued 1,00,000 equity shares of Rs. 10 each to the public at par. The details of the amount payable are as follows:
Application                Rs. 2.00
Allotment                   Rs. 3.00
First & final call         Rs. 5.00
Applications were received for 1,20,000 shares. Excess application monies were refunded. All other amount was received excepting final call on 1,000 shares. These shares were forfeited and reissued at Rs. 8 per share.
Closing balance of Bank Account will be ______.

N Ltd. Issued 1,00,000 equity shares of Rs.10 each to the public at par. Full amount payable at the time of application. Application was received for 1,20,000 shares. Excess application to be credited to share capital account should be_____.

B Ltd. issued 1,00,000 equity shares of Rs. 10 each to the public at par. The details of the amount payable are as follows:
Application                Rs. 2.00
Allotment                   Rs. 3.00
First & final call         Rs. 5.00
Applications were received for 1,20,000 shares. Excess application monies were refunded. All other amount was received excepting final call on 1,000 shares. These shares were forfeited and reissued at Rs. 8 per share.
On forfeiture of shares share, Forfeiture Account will be credited by_____.

B Ltd. issued 1,00,000 equity shares of Rs. 10 each to the public at par. The details of the amount payable are as follows:
Application                Rs. 2.00
Allotment                   Rs. 3.00
First & final call         Rs. 5.00
Applications were received for 1,20,000 shares. Excess application monies were refunded. All other amount was received excepting final call on 1,000 shares. These shares were forfeited and reissued at Rs. 8 per share.
On reissue of forfeited shares, balance of Share Forfeiture Account transferred to Capital Reserve Account will be _____.

If forfeited shares are re-issued at a premium, the amount of such premium should be credited to_____.

B Ltd. issued 1,00,000 equity shares of Rs. 10 each to the public at par. The details of the amount payable are as follows:
Application                Rs. 2.00
Allotment                   Rs. 3.00
First & final call         Rs. 5.00
Applications were received for 1,20,000 shares. Excess application monies were refunded. All other amount was received excepting final call on 1,000 shares. These shares were forfeited and reissued at Rs. 8 per share.
On receipt of first & final call, bank account will be debited by _____.

S Ltd. issued 1,00,000 equity shares of Rs. 10 each at a premium of Rs. 2 per share to the public. Full amount payable at the time of application. Application was received for 1,20,000 shares. Excess application monies were refunded. Amount to be credited to share capital account should be____.

10,000 equity shares of Rs. 10 each were issued to public at a premium of Rs. 2 per share. Application was received for 12,000 shares. Amount of securities premium account will be_____.

B Ltd. Issued 1,00,000 equity shares of Rs. 10 each to the public at par. The details of the amount payable are as follows:
Application                Rs. 2.00
Allotment                   Rs. 3.00
First & final call         Rs. 5.00
Applications were received for 1,20,000 shares. Excess application monies were refunded. All other amount was received except final call on 1,000 shares. These shares were forfeited and reissued at Rs. 8 per share.
Amount to be refunded on allotment for excess application is ______.

D Ltd. issued 1,00,000 equity shares of Rs 10 each at a premium of Rs. 2 per share. The amount payable was Rs. 2 on application, Rs. 5 on allotment (including premium) & rest on first & final call. Applications were received for 1,20,000 shares. Excess application money was refunded to applications. All monies due were received except the allotment and first & final call monies on 1,000 shares. These shares were forfeited and reissued at Rs 9 per share.
Amount to be refunded on allotment for excess application will be _____.