Bright Ltd. was enrolled with an offer capital of Rs. 10,00,000 in value shares of Rs. 10 each. The organization procured manufacturing plant building worth Rs. 1,00,000 and plant and hardware worth Rs. 80,000 from Delite Ltd. furthermore, issued 18,000 value shares of Rs. 10 each to the sellers as completely paid-up. The chiefs additionally chose to dispense 2,000 value shares attributed as full paid to the promoters for their administrations. Further capital was issued to the general population for money to the degree of Rs. 3,00,000 payable in full with the application. Every one of the shares were taken up by the general population and completely paid for. Demonstrate the important diary sections and the monetary record.