Sunstar Ltd. has an authorised capital of ₹ $\displaystyle 20,00,000$ divided into equity shares of ₹ $\displaystyle 10$ each. The company invited applications for issuing $\displaystyle 60,000$ shares. Applications were received for $\displaystyle 58,000$ shares. All calls were made and were duly received except the final call of ₹ $\displaystyle 3$ per share on $\displaystyle 2,000$ shares. These 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' for the same.

Balance Sheet of Sunstar ltd. (An Extract) as at ----- Particulars Note Amount ( ) no. Equity and Liabilities Shareholders’ Funds Share Capital $\displaystyle 1$ $\displaystyle 5,74,000$ Page $\displaystyle 10$ Notes to Accounts :- Particulars Amount ( ) 1. Share Capital : Authorised Capital $\displaystyle 2,00,000$ shares @ $\displaystyle 10$ each $\displaystyle 20,00,000$ Issued capital $\displaystyle 60,000$ Equity share @ $\displaystyle 10$ each $\displaystyle 6,00,000$ Subscribed Capital Subscribed and fully paid up $\displaystyle 56,000$ Shares of $\displaystyle 10$ each $\displaystyle 5,60,000$ Add: Share Forfeiture A/c $\displaystyle 14,000$ $\displaystyle 5,74,000$