Match the following. Journal Entries Narratives A. Share Allotment A/…

The correct answer is Option (4) → A-II, B-I, C-IV, D-III

(A) Share Allotment A/c Dr. To Share Capital A/c To Securities Premium Reserve A/c — this matches (II) Amount due on allotment of Shares including premium.

(B) Share Capital A/c Dr. To Share Second and Final Call A/c To Share Forfeiture A/c — this matches (I) Forfeiture of Shares for Non-Payment of Second and Final Call. Share capital is debited with the called-up amount, the unpaid call is credited, and the amount received goes to Share Forfeiture.

(C) Share Forfeiture A/c Dr. To Capital Reserve A/c — this matches (IV) Profit on reissue shares transferred to Capital Reserve.

(D) Bank A/c Dr. To Equity share first call A/c — this matches (III) First Call amount received on shares.