A company has a subscribed capital of Rs. 80,00,000 in shares of Rs. 100 each. There are no calls in arrears till the final call. The payment on final call was received for 77,500 shares. The mount of calls in arrears Rs. 67,500. Then the amount of final call is
a)Rs. 25
b)Rs. 27
c)Rs. 20
d)Rs. 65.20
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