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(Forfeiture of shares l different cases) Sandra limited issued 30000 equality shares of $ 10 each payable as under $ 3 on Application Re I on Allotment Re 1 on First Call $.2 on Second Call and the balance when required. Mr. A, was allotted 90 equity shares. Give the necessary journal entries for forfeiture in following cases: CASE 1: - If Mr. A. failed to pay allotment money and his shares were forfeited.

CASE 2:- If Mr. A, failed to pay allotment money and on subsequent failure to pay first call, his shares were forfeited. CASE 3: - If Mr A, failed to pay allotment and first call money and his subsequent

failure to pay second call, his shares were forfeited.