Zee Ltd issued 15,000 equity shares of ₹ 20 each at a premium of ₹ 5 payable ₹ 5 on application, ₹ 10 on allotment (incl
₹ 3,78,000 company accounts correct; share issue forfeiture pro-rata per Companies Act.
Ref: NCERT Accountancy Class XII Chapter 6 Company Accounts explains company formation share capital issue accounting treatment Companies Act 2013 provisions.