Method I Method II

DR CR
Bank 50,000,000 Bank
O.S. Application 50,000,000 O.S. Application

O.S. Application 30,000,000 O.S. Application

OSC 6,000,000 OSC
SP 24,000,000 SP

O.S. Application 10,000,000 O.S. Application

Bank 10,000,000 Bank
Allotment
O.S. Application 10,000,000
Allotment 10,000,000 Allotment
Calls In arrear
Allotment 11,600,000 OSC
Calls In arrear 400,000
OSC 11,200,000 Bank
Call In advance 800,000 Call In advance
Allotment
Allotment 400,000
OSC 400,000 First Call
OSC
Bank 2,000,000
Allotment 2,000,000 Bank
Call in advance
First Call 12,000,000 Call in arrears
OSC 12,000,000 First Call

Bank 11,200,000
Call In advance 800,000
first call 12,000,000

Bank 800,000
OSC 400,000
Call in arrears 400,000
Method II Method III
DR CR
50,000,000 Bank 50,000,000
50,000,000 O.S. Application 50,000,000

30,000,000 O.S. Application 30,000,000

6,000,000 OSC 6,000,000
24,000,000 SP 24,000,000

20,000,000 O.S. Application 10,000,000

10,000,000 Bank 10,000,000
10,000,000
O.S. Application 10,000,000
11,600,000 Allotment 10,000,000
400,000
12,000,000 Allotment 12,000,000
OSC 12,000,000
2,400,000
800,000 Calls in arrear 400,000
1,600,000 Allotment 400,000

12,000,000 Bank 1,600,000

12,000,000 Allotment 1,600,000

11,600,000 Bank 800,000

800,000 Call In advance 800,000
400,000
12,000,000 First Call 12,000,000
OSC 12,000,000

Bank 11,200,000
Call In Adavance 800,000
First Call 12,000,000

Bank 400,000
Call In advance 400,000