Deva Ltd was registered with 8,00,000 equity shares of Rs.10 each . 5, 00,000eqity shares
were issued to the public. Out of which 4,00,000 equity shares were taken up and they were
fully called-up . There was a calls in-arrears of Rs.20,000. How do you present these items while
preparing the financial statements of Deva Ltd.?
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