A company forfeited 3,000 shares of ₹10 each (which were issued at par) held by Kishore for non-payment of allotment mon
₹ 24,000 company accounts correct; share issue forfeiture pro-rata per Companies Act.
Ref: NCERT Accountancy Class XII Chapter 6 Share Capital explains issue forfeiture reissue pro-rata allotment calls arrears accounting treatment Schedule III.