A Alas plc has an authorised share capital of 150,000 ordinary shares of $£ 10$ each. Upon incorporation, 50,000 shares were issued and fully paid. The company has decided to issue another 50,000 shares, the details of which are as follows:

Upon:

Application Allotment (including a premium of $£ 5$ ) $\quad 8$

First call 2 Final call

$\frac{2}{\underline{15}}$

\section*{Additional information:}

1 Applications were received for 85,000 shares out of which 10,000 shares were rejected, the cash being returned immediately to the applicants. The remaining applicants were allotted two shares for every three shares applied for, and the surplus application money was carried forward to the allotment stage.

2 The total amount due on allotment was duly received.

3 All cash due at the first call was received, but the final call resulted in 5,000 shares being forfeited. These shares were subsequently reissued at a price of $£ 13$ per share.

\section*{Required:}

Compile the following ledger accounts:

(a) ordinary share capital

(b) ordinary share applications

(c) ordinary share allotment

(d) share premium

(e) ordinary share first call

(f) ordinary share final call

( $g$ ) investments - own shares (originally known as the forfeited shares account).