Question on: JAMB Accounting - 2000

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Maro Merchant Bank plc is to issue N500,000 ordinary shares of 50k each at N 3.00 per share.

Applications were received for N1,550,000 shares fully paid, N1,250,000 shares are to be issued on a pro rata basis and excess subscriptions were dishonored and refunds made?

The refund due to an application for N25,000 shares is?

A
N45,000
B
N30,000
C
7,500
D
N5,000
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Correct Option: B

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