​please explain me the calls in arrears and calls in advance part 

Break up 
​application - 2
allotement - 3
​first call -  2
final call - remaining 
f.v = 10 , premium @ rs.10 in the final call :)

Category                                  Number of Shares Applied                          Number of Shares Allotted
      I                                                     2,00,000                                                        1,50,000
      II                                                    5,50,000                                                        3,50,000

Excess application money received with applications was adjusted towards sums due on allotment. Balance, if any was adjusted towards future calls. Govind, a shareholder belonging to category I, to whom 1,500 shares were allotted, paid his entire share money with allotment. Manohar belonging to category II, who had applied for 11,000 shares failed to pay 'Second & Final Call money'. Manohar's shares were forfeited after the final call. The forfeited shares were reissued at Rs. 10 per share as fully paid up.