Pls solve with steps. Will we consider the premium amt to find the no. of shares? 

Dear Student 
 Correct answer is option D i.e 2,00,000 

Explaination:-  
Purchase consideration = 1200000
less:- Bill accepted  = (200000)
Remaining Purchase consideration paid by equity shares = 10,00,000
No. Of shares issued by company= 10,00,000/125 = 8000 shares

Securities Premium reserves  = 8000×25 = 2,00,000 

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