X Ltd. offered 25,000 shares of ₹100 each payable as ₹25 on application, ₹20 on allotment, ₹30 on first call and the balance on final call. Applications were received for 40,000 shares, out of which shares were allotted to the applicants for 35,000 shares on pro-rata basis. All

The total face value of each share is ₹100. The amounts payable on application, allotment, and first call are given. The balance is due on the final call.

$$\begin{align*} \text{Face Value per Share} &= \text{₹}100 \\ \text{Application Money} &= \text{₹}25 \\ \text{Allotment Money} &= \text{₹}20 \\ \text{First Call Money} &= \text{₹}30 \\ \text{Total collected before Final Call} &= \text{₹}25 + \text{₹}20 + \text{₹}30 \\ &= \text{₹}75 \\ \text{Final Call Money} &= \text{Face Value per Share} - \text{Total collected before Final Call} \\ &= \text{₹}100 - \text{₹}75 \\ &= \text{₹}25 \end{align*}$$

The amount of the final call is $\boxed{\text{₹}25}$.

X Ltd. offered 25,000 shares. Applications were received for 40,000 shares. Out of these, shares were allotted to applicants for 35,000 shares on a pro-rata basis. This means the 25,000 shares offered were distributed among the 35,000 applicants.

$$\begin{align*} \text{Shares Allotted} &= 25,000 \\ \text{Shares Applied for (Pro-rata)} &= 35,000 \\ \text{Pro-rata Ratio} &= \frac{\text{Shares Allotted}}{\text{Shares Applied for}} \\ &= \frac{25,000}{35,000} \\ &= \frac{5}{7} \end{align*}$$

The pro-rata allotment ratio is $\boxed{5:7}$ (meaning for every 7 shares applied, 5 shares were allotted).

The remaining 40,000 - 35,000 = 5,000 applications were likely rejected, but the question does not explicitly state this or ask for journal entries related to it. To provide a complete solution, the full question is needed, specifically what is being asked regarding "Over-Subscription and Forfeiture of Shares" (e.g., journal entries, calculation of excess application money, details of forfeiture).