Prepare adjustment entry of Rs. 20,000 for proposed dividend.

यहाँ प्रश्न १२ को समाधान दिइएको छ: आवश्यक गणनाहरू: जारी गरिएका शेयरहरू: 10,000 प्रति शेयर अंकित मूल्य: रु. 100 प्रिमियम: 10\% of रु. 100 = रु. 10 जारी मूल्य: रु. 100 + रु. 10 = रु. 110 भुक्तानी तालिका: आवेदनमा (On application): रु. 20 बाँडफँटमा (On allotment): रु. 50 (यसमा रु. 40 पूँजी र रु. 10 प्रिमियम समावेश छ) प्रथम तथा अन्तिम किस्तामा (On first and final call): रु. 40 कुल: रु. 20 + रु. 50 + रु. 40 = रु. 110 प्राप्त आवेदनहरू: 15,000 शेयर अस्वीकृत र फिर्ता गरिएका शेयरहरू: 3,000 शेयर बाँडफँट गरिएका शेयरहरू (प्रो-राटा आधारमा): 15,000 - 3,000 = 12,000 शेयरका लागि 10,000 शेयर अतिरिक्त आवेदन रकम बाँडफँटमा समायोजन: (12,000 - 10,000) × रु. 20 = 2,000 × रु. 20 = रु. 40,000 एक शेयरधनीले 500 शेयरमा प्रथम तथा अन्तिम किस्ताको रकम भुक्तानी गर्न सकेनन्। जर्नल भौचर (Journal Voucher) a) शेयर बाँडफँट (Share allotment) | Particulars | Debit (Rs.) | Credit (Rs.) | | 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✂️ _That answer was long and got cut off. Reply continue and I'll finish it._