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(b) Mohit Ltd. provides the following information as on 31st March, 2021: Liabilities Authorized capital: 1,00,000, 14% preference shares of 100 1,00,00,000 10,00,000 Equity shares of 100 each 10.00.00.000 11.00.00.000 Issued and subscribed capital: 77,500, 14% preference shares of 100 each fully paid 77,50,000 5,40,000 Equity shares of 100 each, ? 80 paid-up 4,32,00,000 Share suspense account 90,00,000 Reserves and surplus Capital reserves ( 5,00,000 is revaluation reserve) 8,77,500 Securities premium 2,25,000 Secured loans: 15% Debentures 2,92,50,000 Unsecured loans: Public deposits 16,65,000 Cash credit loan from SBI (short term) 5,92,500 Current Liabilities: Trade Payables 15,52,500 Assets: Investment in shares, debentures, etc. 3,50,50,000 Profit and Loss account (Dr. balance) 68,50,000 Share suspense account represents application money received on shares, the allotment of which is not yet made. You are required to compute effective capital as per the provisions of Schedule Vif Mohit Ltd is non-investment company. Would your answer differ if Mohit Ltd. is an investment company