Building Rs. 10,00,000; Investments in the shares of Metro Tyers Rs. 3,00,000; Stores & Spares Rs. 1,00,000; Discount on issue of 10% debentures Rs. 10,000; Statement of Profit and Loss (Dr.) Rs. 90,000; 5,00,000 Equity Shares of Rs. 20 each fully paid-up; Capital Redemption Reserve Rs. 1,00,000; 10% Debentures Rs. 3,00,000; Unpaid dividends Rs. 90,000; Share options outstanding account Rs. 10,000.

From the following extracts of Balance Sheet of Exe Ltd., calculate Cash Flow from Financing Activities:

Particulars	31^st March, 2019 (₹)	31^st March, 2018 (₹)
Equity Share Capital	5,25,000	4,00,000
10% Preference Share Capital	4,00,000	5,50,000
Securities Premium Reserve	2,25,000	1,00,000
12% Debentures	4,00,000	3,00,000

Additional Information:
1. Equity Shares were issued on 31st March, 2019.
2. Interim dividend on Equity Shares was paid @ 15%.
3. Preference Shares were redeemed on 31st March, 2019 at a premium of 5%. Premium paid was debited to Statement of Profit and Loss.
4. 12% Debentures of face value ₹ 1,00,000 were issued on 31st March, 2019.

Q. Mother Ltd. forfeited 100 equity shares of Rs 10 each issued at a discount of 10% for nonpayment of first call of Rs 2 per share and the final call of Rs 3 per share on 31st March. 50 forfeited shares were re-issued as fully paid for Rs 8 per share and balance of the shares were re-issued on 30th June at Rs 7 per share. The Profit on re-issue is ________.

Give Journal entries to record the following transactions of forfeiture and re-issue of shares and open share forfeited account:

L Ltd. forfeited 470 Equity Shares of Rs 10 each issued at a premium of Rs 5 per share for non-payment of allotment money of Rs 8 per share (including share premium Rs 5 per share) and the first and final call of Rs 5 per share. Out of these, 60 Equity Shares were subsequently re-issued at Rs 14 per share.

Join BYJU'S Learning Program

	$2013$	$2014$
Share Capital	$4, 00, 000$	$8, 00, 000$
Share Premium	$8, 000$	$48, 000$
$5 %$ Debentures	$4, 00, 000$	$2, 00, 000$