Pro-rata Allotment Questions

X Limited Issued $10,000$, $12\%$ debentures of $\text{Rs. }100$ each payable $\text{Rs. }40$ on application and $\text{Rs. }60$ on allotment. The public applied for $14,000$ debentures. Applications for $9,000$ debentures were accepted in full, applications for $2,000$ debentures were allotted $1,000$ debentures and the remaining applications were rejected. All money was duly received. The $12\%$ Debenture Application A/c will be credited with:

When the directors opt to make a proportionate (pro-rata) allotment to all applicants, the excess application money received is normally adjusted towards the amount due on allotment. In case the excess application money received is more than the amount due on allotment of shares, such surplus amount may either be: