21 Illustration 6 Ajantha Ltd issued on 1st January 2010, 1,00,000 equity shares of 10 each, payable 3 on application, 4 on allotment (March 1) and 3 on first and final call (1st April 2010). All moneys were received except the final call on 10,000 shares. Assuming that company closes the books on 30th June every year, charge interest on calls in arrears as per Table A.