#4 Shuja & Co. Ltd. Issued Ordinary Shares (Rs.10 par) during 1992, as noted below: i) 10,000 shares of Rs.14 each for cash. ii) 4,000 shares of Rs.9 each for cash. iii) 5,000 shares for purchase of Machine (Market Price of share being Rs.13 each). iv) 4,000 shares at par to the promoters, for services rendered. v) 3,000 shares for purchase of Equipment having List Price of Rs.32, 000. Required Prepare journal entries in proper form