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Reference no: EM133009407

On 1 July 2019, Epsilon Ltd issued a prospectus offering 90 000 ordinary shares, payable in full on application at an issue price of $3. When applications closed on 13 August, applications had been received for 115 000 shares. The directors allotted the shares on 15 August, and unsuccessful applicants were given refunds.

Journal entries to record this share issue are:

Reference no: EM133009407

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