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Balance Sheet of issue of shares (extract) Class 12th Accounts Narmada Ltd. has an authorized capital of 10,00,000 divided into equity shares of 10 each. The company issued a prospectus inviting applications for issuing 80,000 equity shares. The company received applications for 75,000 equity shares. All calls were made and were duly received except the first and final call of 2 per share on 5,000 shares held by Arti. These shares were forfeited. [Delhi 2023, Set-I, A (4) (a) Present the share capital in the Balance Sheet of the company as per Schedule III, Part 1 of the Companies Act, 2013. (b) Also prepare Notes to Accounts" for the same. 2. Satum ltd. was registered with an authorised capital of 5,00,000 equity shares of 10 each. Company issued 4,00,000 equity shares for public subscription at a premium of 2 per share. Public applied for 4,50,000 shares and allotment was made on pro rata basis to all applicants. All money was received except one shareholder Mr. Vijay holding 2000 shares failed to pay first call of 3 per share. His share were forfeited and out of it 1500 shares were reissued at 9 per share. Final call of 2 has not yet been called. Show share capital sub-head as it would appear in the balance sheet of Satum ltd. along with notes to accounts as per companies act 2013. 3. Atishyokti Ltd. was registered with an authorized capital of ₹20,00,000 divided into 2,00,000 Equity Shares of ₹10 each, payable 3 on application, 6 on allotment (including 1 premium) and balance on call. The company offered 80,000 shares for public subscription. All the money has been duly called and received except allotment and call money on 5,000 shares held by Manish and call money on 4,000 shares held by Alok. Manish's shares were forfeited and out of these 3,000 shares were re-issued *9.per share as fully paid up. Show share capital in the books of the company. Also prepare notes to accounts.