Nupur Ltd. was registered with an Authorised Capital of 20,00,000 divided into 2,00,000 equity shares of 10 each. The Company offered 1,50,000 equity shares for subscription to public and applications were received for 1,40,000 equity shares. The directors called 37 per share upto 31st March and the money called was duly received. Show the Share Capital in the Balance Sheet of the Company together with notes to accounts. EXTRACT OF BALANCE SHEET OF NUPUR LTD. As at................ Amount Amount Note Particulars No. current previous year year 1. EQUITY AND LIABILITIES: Shareholder's Funds: (a) Share Capital 9,80,000 1 20,00,000 q30 Particulars (1) Share Capital: Authorised Capital: 2,00,000 Equity Shares of 10 each Issued Capital: 1,50,000 Equity Shares of 10 each Subscribed but not fully Paid Capital 1,40,000 Equity Shares of 10 each; 37 Called up 15,00,000 9,80,000 On 1st April, 2012, Shakti Ltd. was formed with an authorized capital of 60,00,000 divided into 3,00,000 equity shares of 20 each. Out of these, 50,000 shares were issued to the vendors as fully paid up for purchase of office premises. The directors offered 1,20,000 shares to the public and called up 10 per share and received the entire called up amount on these shares. Show the share capital in the Balance Sheet of the company as per Schedule-Ill and also prepare 'notes to accounts