The subscribed capital of a company is Rs. 80,00,000 and the nominal value of the share is Rs. 100 each. There were no calls in arrear till the finall call was made. The final call made was paid on 77,500 shares only. The balance in the calls in arrear amount to Rs. 62,500. Calculate the final call on share.

Gopal Ltd. was registered with an authorlsed capital of Rs. 50,00,000 divided into Equity Shares of Rs. 100 each. The company offered for public subscription all the shares. Public applied for 45,000 shares and allotment was made to all the applicants. All the calls were made and were duly received except the final call of Rs. 20 per share on 500 shares. Prepare the Balance Sheet of the company showing the different types of share capital.

The Hindustan Manufacturing Ltd. had a total subscribed capital of Rs. 10,00,000 in Equity Shares of Rs. 10 each of which Rs. 7.50 were called-up . A final call of Rs. 2.50 was made and all amount paid except two calls of Rs.2.50 each in respect of 100 shares held by D. These shares were forfeited and reissued at Rs. 8 per share. Pass necessary Journal entries (including that of cash) to record the transactions of final call, forfeiture of shares and reissue of forfeited shares. Also, prepare the Balance Sheet of the company.

Sun Pharma Ltd. is registered with an authorized capital of Rs. 1,00,00,000 divided into 1,00,000 equity shares of Rs. 100 each. The company issued 50,000 shares at a premium of Rs. 40 per share. A shareholder holding 500 shares did not pay the final call of Rs. 20 share. A shareholder holding 500 shares did not pay the final call of Rs. 20 per share. His shares were forfeited. Present the '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.