Saraswat Ltd. was registered with an authorized capital of Rs.5,00,000 divided 50,000 equity shares of Rs.10 each. The company decided to offer 30,000 such shares to public for subscription at a premium of Rs.5 per share. Public applied for 90% of issued shares and the company allotted shares to all applicants. All calls were made and received except the final call of Rs.3 per share on 250 shares. Show “Share Capital” in Balance Sheet of Saraswat Ltd. as per Schedule III of Companies Act 2013. Also prepare Notes if Accounts for the same.
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