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(Ans. (a) es, (b) 45, (c) Capital Reserve = 5,000.]Forfeiture of Shares Issued at Par3. Patliputra Ltd. forfeited 900 shares of 10 each on which a shareholder has paid only * 2on application but has failed to pay 3 on allotment and 5 on first and final call. PassJournal entry for forfeiture only.Tauit Share Cantal Alc9000 Gr Share forfeiture A/c 1,800.​

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