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The authorized capital of Ruchi Ltd. is ...

The authorized capital of Ruchi Ltd. is Rs 50,00,000 divided into 50,000 equity shares of Rs 100 each. Out of these, the company issued 30,000 equity shares for subscription to the public.
The public applied for 27,000 equity shares and all the money was duly received. How will you show the 'Share Capital A/c' in the Balance Sheet of the company ? Also prepare 'Notes to Accounts' for the same.

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