On29the Feb -2019,the first call of Rs2/-per share became due on 50000 equity shares allowed by Na ya ltd. Komal a holder of 1000 shares did not pay the first call money, Kim a holder of 750 shares paid the second and the final call money Of rs4/- per share along with the first call.pass the nessasary journal entries for the above transactions by opening calls in arrears and calls in advance in the books of the company.

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