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13. Arushi Computers Ltd. issued 10.000 equity shares of Rs.100 each at 10%premium. The net amount payable as follows:On applicationRs.201On allotmentRs.50 (Rs.40 + premium Rs.10 )On first callRs.30On final callRs.10A shareholder holding 200 shares did not pay final call. His shares wereforfeited. Out of these 150 shares were reissued to Ms. Sonia at Rs.75 per share.Give journal entries in the books of the company.

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