Model: More than one calls Fortune Ltd. on 1 January 2010 was incorporated with an authorized capital of Rs10,00,000 divided into shares of Rs100 each. If offered to the public for subscription 9,000 shares payable as follows:

On Application

25 per Share

On Allotment

25 per Share

On First Call

25 per Share

On Second and Final Call

25 per Share

Shares were fully subscribed for by the public and all money on allotment, first call and final call were received duly. Pass necessary entries in the books of the company.