. On 1st April, 2012, Viswas Ltd was formed with an authorised capital of ?10,00,000 divided into 1,00,000 equity shares of ?10 each. The, company issued prospectus inviting application for 90,000 equity shares. The company received applications for 85000 equity shares. During the first year ?8 per share were called. Ram holding 1000 shares and Shyam holding 2000 shares did not pay the first call of ?2 per shares. Shyam?s shares were. Forfeited after the first call and later on 1500 shares of the forfeited shares were reissued at ?6 per share, ?8 called up. Show the following (a) 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.