A During the year to 30 September 2013, Kammer plc made a new offer of shares. The details of the offer were as follows:

1100,000 ordinary shares of $£ 1$ each were issued payable in instalments as follows:

\begin{tabular}{lc}

& Per share \\

On application at 1 November 2012 & $£$ \\

On allotment (including the share premium of $£ 0.50$ per share) on & 0.65

\\

1 December 2012 & \\

On first and final call on 1 June 2013 & $\underline{0.55}$ \\

\hline$\underline{\underline{£ 1.50}}$

\end{tabular}

2 Applications for 200,000 shares were received, and it was decided to deal with them as follows:

(a) to return cheques for 75,000 shares;

(b) to accept in full applications for 25,000 shares; and

(c) to allot the remaining shares on the basis of three shares for every four shares applied for.

3 On the first and final call, one applicant who had been allotted 5,000 shares failed to pay the due amount, and his shares were duly declared forfeited. They were then reissued to Amber Ltd on 1 September 2013 at a price of $£ 0.80$ per share fully paid.

Note: Kammer's issued share capital on 1 October 2012 consisted of 500,000 ordinary shares of $£ 1$ each.

\section*{Required:}

Record the above transactions in the following ledger accounts:

(a) ordinary share capital;

(b) share premium;

(c) application and allotment;

(d) first and final call;

(e) forfeited shares; and

(f) Amber Ltd's account.
\section*{(Association of Accounting Technicians)}