A Company has issued 2,00,000 Equity Shares of Rs. 10 each and it has called the entire nominal value of the share. It has received the entire amount except final call of Rs. 3 per share on 5,000 shares. Subscribed Capital will be shown as follows :

Options

A. `{:("Subscribed and fully paid",,),("2,00,000 Equity Shares of Rs. 10 each","20,00,000",),("Less : Call in Arrears",ul("15,000"),ul ul("19,85,000")):}`
B. `{:("Subscribed but not fully paid",,),("2,00,000 Equity Shares of Rs. 10 each","20,00,000",),("Less : Call in Arrears",ul("15,000"),ul ul("19,85,000")):}`
C. `{:("Subscribed and fully paid",,),("1,95,000 Equity Shares of Rs. 10 each",,"19,50,000"),("Subscribed but not fully paid",,),("5,000 Equity Shares of Rs. 10 each","50,000",),("Less : Call in Arrears",ul("15,000"),ul("35,000")),(,,bar ul ul("19,85,000")):}`
D. Can be Shown as (B) or as (C)

Answer

C