回想 21. Tanay Ltd. has an authorised capital of 40,00,000 divided into equity shares of 10 each. The company invited applications for issuing 80,000 shares. Applications for 78,000 shares were received. All calls were made and duly received except the first and final call of 2 per share on 1,500 shares. 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. 4​