Following is the extract of Balance Sheet of Super Ltd. as at 31st March, 2025: Particulars ₹ Authorized capital: 7,50,000 equity shares of 10 each…

In the books of Super Ltd. Journal Entries Date Particulars Dr. Cr. April, 1 Capital Redemption Reserve A/c Dr. 3,00,000 Securities Premium A/c Dr. 1,87,500 General Reserve A/c Dr. 9,00,000 Profit and Loss A/c (b.f.) Dr. 13,12,500 To Bonus to Equity Shareholders A/c (Being bonus issue @ two shares for every five shares held by utilizing various reserves as per Board’s Resolution dated...) 27,00,000 Bonus to Shareholders A/c Dr. 27,00,000 To Equity Share Capital A/c (Being bonus shares issued) 27,00,000 Balance Sheet (Extract) as on 1st April, 2025 (after bonus issue) Particulars Notes Amount (₹) Equity and Liabilities Shareholders’ funds a Share capital 1 1,00,50,000 b Reserves and Surplus 2 1,87,500 Notes to Accounts 1 Share Capital (₹) Authorized share capital *: 9,45,000 Equity shares of 10each - 94,50,000 62,50010% Preference shares of 10each - 6,25,000 Total - 1,00,75,000 Issued, subscribed and fully paid share capital: 9,45,000 Equity shares of 10each, fully paid (Out of above,2,70,000 equity shares @10 each were issued by way of bonus)₹ 94,50,000 60,00010% Preference shares of 10each - 6,00,000 Total - 1,00,50,000 2 Reserves and Surplus Capital Redemption Reserve - 3,00,000 Less: Utilized (₹ 3,00,000) Nil Securities Premium - 1,87,500 Less: Utilised for bonus issue (₹ 1,87,500) Nil General reserve - 9,00,000 Less: Utilised for bonus issue (₹ 9,00,000) Nil Profit & Loss Account - 15,00,000 Less: Utilised for bonus issue (₹ 13,12,500)₹ 1,87,500 Total - 71,87,500 Note: * Authorized capital has been increased by the minimum required amount i.e.19,50,000 (₹ 94,50,000 - 75,00,000) in the above solution.