Q13 Forfeiture of Shares) D Ltd. has an authorised capital of Rs. 10,00,000 divided into 1,00,000 equity shares of Rs. 10 each. It offered 70,000 equity shares of Rs.10 each. The public applied for 80,000 equity shares, excess money was returned to the applicants. Till 31st March 2010, Rs.8 was called. An applicant holding 1,000 shares did not pay first call of Rs.3 per share. His shares were forfeited. Show the relevant items in the Balance Sheet of the company.