On amalgamation, Share issue Expenses A/c appearing on Assets side of the balance sheet of the vendor company

(c) is closed by debit to Profit & Loss A/c

(a) is closed by debit to Realisation A/c

(b) is closed by debit to Equity Shareholders A/c

(d) is closed by credit to Equity Shareholders A/c

On amalgamation, Share issue Expenses A/c appearing on Assets side of

1.	On amalgamation, Share issue Expenses A/c appearing on Assets side of the balance sheet of the vendor company
A.	(a) is closed by debit to Realisation A/c
B.	(b) is closed by debit to Equity Shareholders A/c
C.	(c) is closed by debit to Profit & Loss A/c
D.	(d) is closed by credit to Equity Shareholders A/c
Answer» C. (c) is closed by debit to Profit & Loss A/c