5.XY Ltd was registered with an authorized capital of Ro.200,000 shares f Ro.140,000 Shares were issued to the public. The public subscribed for Ro.100,000 shares. The company called up Ro.7 per share. All the money called up was duly received with the exception of a call of Ro.2 per share on 1000 shares. Show the amount of various types of share capital. 1)Where will you show call in arrears in the balance sheet