'India Auto Ltd.' is registered with an authorised capital of Rs. 7,00,00,000 divided into 7,00,000 shares of Rs. 100 each. The company issued 50,000 shares to the vendor for building purchased and 2,00,000 shares were issued to the public. The amount was payable as follows :
`{:("On application and allotment","Rs. 20 per share"),("On first call","Rs. 50 per share"),("On second and final call","The balance"):}`
All calls were made and were duly received except on 100 shares held by Rajani, who failed to pay the second and final call. Her shares are forfeited. Present the 'Shares Capital' in the Balance Sheet of the company as per Schedule III Part I of the Companies Act, 2013. Also prepare 'Notes to Accounts'.