Unnati Ltd. was registered with an authorised capital of ₹ $\displaystyle 8,00,000$ divided into equity shares of ₹ $\displaystyle 10$ each. The company issued a prospectus inviting applications for $\displaystyle 60,000$ equity shares. The company received applications for $\displaystyle 58,000$ equity shares. A11 calls were made and were duly received except the second and final call of ₹ $\displaystyle 3$ per share on $\displaystyle 3,000$ shares held by Manit. These shares were forfeited. (a) Present the share capital in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, 2013. (b) Also prepare "Notes to Accounts" for the same.

Books of Unnati Ltd. BALANCE SHEET as at …….. (Extract) `) Particulars Note No. Amount ( I EQUITY AND LIABILITIES 1. Shareholders’ Funds a. Share Capital $\displaystyle 1$ $\displaystyle 5,71,000$ Notes to Accounts: - Particulars Amount (`) 1. Share Capital Authorized Capital $\displaystyle 80,000$ Equity Shares of `$\displaystyle 10$ each $\displaystyle 8,00,000$ Issued Capital $\displaystyle 60,000$ Equity Shares of `$\displaystyle 10$ each $\displaystyle 6,00,000$ Subscribed Capital Subscribed and Fully Paid Up $\displaystyle 55,000$ Equity Shares of `$\displaystyle 10$ each $\displaystyle 5,50,000$ Add: Share Forfeiture A/c $\displaystyle 21,000$ $\displaystyle 5,71,000$