Ronak Ltdwasregisteredwithanominalcapitalof ₹ 2,00,000 in equity shares of ₹ 10 each and 10,000 of these shares were issued to the public at a premium of 20%. The amount payable was as follows : ₹ 2 on application; ₹ 4.50 on allotment (including premium); ₹ 2.50 on first call; ₹ 3 on final call. Applications were received for 13,000 shares and allotment was made as : to applicants of 12,000 shares : pro-rata and to applicants of 1,000 shares : Nil. Amount overpaid on application was employed on account of sums due on allotment. X holding 200 shares paid the whole of the amount due on first call along with allotment, but failed to pay the final call. Y holding 300 shares failed to pay the two calls and Z holding 400 shares failed to pay the final call only. All these shares were forfeited after the final call. Of the shares forfeited 200 shares of Y and 300 shares of Z were sold to Mr P as fully paid for ₹ 90 per share. You are required to prepare the following Ledger Accounts :

(i) Share Capital Account;

(ii) Securities Premium Account;

(iii) Share Allotment Account;

(iv) Share First Call Account;

(v) Share Final Call Account;

(vi) Share Forfeiture Account.