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Viraj Ltd. Issued 40000 equity shares of Rs 20 each payable as follows. On Application Rs.4 On Allotment Rs. 6 On First call Rs. 6 On second call Rs. 4 The company received application for 50000 equity share 10000 share return on allotment basis. All call received at time. Give journal entry in the book of Viraj Ltd.​

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