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Calculate the amount of second & final call when Abhijit Ltd, issues Equity shares of ₹10 each at a premium of 40% payable on Application ₹3, On Allotment ₹5, On First Call ₹2.

(A) Second & final call ₹3.

(B) Second & final call ₹4.

(C) Second & final call ₹1.

(D) Second & final call ₹14.

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Correct answer is: (B) Second & final call ₹4.

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