\[ \text{Bank A/c Dr.} ₹ 16,80,000 \\ \text{To Share Application A/c} ₹ 16,80,000 \] (2,40,000 × ₹7)
\[ \text{Share Application A/c Dr.} ₹ 16,80,000 \\ \text{To Share Capital A/c} ₹ 12,00,000 \\ \text{To Securities Premium A/c} ₹ 1,20,000 \\ \text{To Bank A/c (excess refund)} ₹ 3,60,000 \]
\[ \text{Share First and Final Call A/c Dr.} ₹ 11,90,000 \\ \text{To Share Capital A/c} ₹ 10,20,000 \\ \text{To Securities Premium A/c} ₹ 1,70,000 \]
\[ \text{Bank A/c Dr.} ₹ 11,62,000 \\ \text{To Share First and Final Call A/c} ₹ 11,62,000 \]
\[ \text{Share Capital A/c Dr.} ₹ 40,000 \\ \text{Securities Premium A/c Dr.} ₹ 12,000 \\ \text{To Share Forfeiture A/c} ₹ 28,000 \\ \text{To Share First and Final Call A/c} ₹ 24,000 \]
\[ \text{Bank A/c Dr.} ₹ 16,000 \\ \text{Share Forfeiture A/c Dr.} ₹ 24,000 \\ \text{To Share Capital A/c} ₹ 40,000 \]
Type of Juice | Mango | Orange | Guava |
---|---|---|---|
Selling Price (Rs./Litre) | 150 | 135 | 100 |
Variable Cost (Rs./Litre) | 80 | 65 | 60 |
Sales Mix Percentage | 20% | 40% | 40% |