'Scooters India Ltd.' is registered with an authorized capital of Rs. 50,00,000, divided into 5,00,000 shares of Rs. 10 each. The company issued 1,00,000 shares for subscriptions to the public at par. The amount was payable as follows :
`{:("On Application and Allotment","Rs. 3 per share"),("On 1st Call","Rs. 2 per share"),("On 2nd and Final Call","Rs. 5 per share"):}`
The issue was fully subscribed. All calls were made and were duly received except the 2nd and final call on 1,000 shares held by Rohan. His shares were forfeited and afterwards re-issued at Rs. 8 per share as fully paid up. Present 'Share Capital' in the Balance Sheet of the company as per Schedule III Part I of the Companies Act, 2013. Also prepare Notes to accounts for the same.