X Ltd. was formed with a capital of Rs 10,00,000 divided into shares of Rs 10 each, It offered 90% shares called up 40% on application and 20% on allotment. The subscribers paid Rs 3,40,000 on application and Rs 1,69,000 on allotment. The subscribed capital is A B C D Rs 10,00,000 Rs 5,10,000 Rs 5,09,000 Rs 3,40,000