Q12(Brings in Arrear) C Ltd. has an approved capital of Rs. 10,00,000 partitioned into 1,00,000 value portions of Rs. 10 each. It offered 70,000 value portions of Rs.10 each. The entire issue was completely bought in. Till 31st Walk 2010, Rs.9 per share was called and paid besides on 800 offers on which just Rs. 4 had been neglected. Out of 800 offers, 500 offers were held by the heads of the organization. Show the relevant items in the Balance Sheet of the company