corporate accounting-1

1. Muscat Mining Company has been incorporated with an authorized capital of OMR 1,000,000 divided into shares of OMR 0.4 00 each. It had in issue 600,000 shares fully paid up with no arrears. In the year 2019 it offered 300,000 shares to the public and of which 90% of shares were subscribed by the public. The directors called for 60% of face value amount. The company received the entire amount except a call for 4,000 shares. Calculate the amount of different categories of share capital and prepare an abstract of the statement of financial position