Total No. of shares applied by `X = (25,000)/(20,000)xx4,000=5,000` shares.
`{:("(i)","Calculation of amount due but not paid on allotment by X:"," Rs."),(,"Application money received from X (5,000"xx"Rs. 6)","30,000"),(,"Less: Application money due on shares allotted (4,000"xx"Rs.6)","24,000"),("","Excess application money adjusted on allotment",ulbar(ul(6,000))),("","Allotment money due on shares (4,000"xx"Rs. 4)","16,000"),(,"Less: Excess application money adjusted on allotment"," 6,000"),(,"Allotment amount due but not received from X",ulbar(ul(10,000))),("(ii)","Calculation of allotment money received later:",),(,"Total allotment money due (20,000"xx"Rs. 4)","80,000"),(,"Less: Allotment money already received",),(," on application stage (5,000"xx"Rs. 6)","30,000"),(,,bar(50,000)),(,"Less: Allotment amount due but not received from X [as per (i) ]","10,000"),(,"Allotment money received",ulbar(ul(40,000))):}`