Suppose a Public limited Company has a Issued Share capital of Rs. 10 lacs divided into 1 lac shares of Rs. 10 each. Of the above, 5 shareholders holding 500 shares have paid only application money of Rs.5 per share. After complying with provisions of The Companies Act, 500 shares were forfieted. Immediately there upon the aggrieved shareholders holding 200 shares reverted back & Produced evidence of balance call money of Rs. 5 per share thereby fully paid. The company considered the request by making annullment of 200 shares forfieted & restored the same. What shall be the a/cing entries especially for annullment/ rectifiaction of 200 shares?
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