Assuming opening bank balance of ₹ 1,25,000, prepare the Bank account of the company in the light of above transactions.

Bank Account of Technocrats Ltd. Date Particulars J.F. Amt. Dr. (₹) Date Particular J.F. Amt. Cr (₹) To Balance b/d 1,25,000 By Share Application and Allotment A/c (Refund) 2,40,000 To Share Application and Allotment A/c (Received) 36,00,000 By Balance c/d 46,37,300 To Equity Share first and Final Call A/c 11,34,300 To Equity Share Capital A/c (Reissue) 18,000 Total 48,77,300 Total 48,77,300