Hiptage Ltd. is registered with a capital of ₹ 30,00,000 divided into Equity Shares of ₹ 10 each. 2,00,000 Equity Shares were issued for subscription to public

Hiptage Ltd. is registered with a capital of ₹ 30,00,000 divided into Equity Shares of ₹ 10 each. 2,00,000 Equity Shares were issued for subscription to public. Applications were received for all the issued shares. All calls were made and amount was duly received except final call of ₹ 2 on 30,000 shares. Show share capital in the Balance Sheet of the company.

Note: Problems related to Disclosure of Share Capital in Company’s Balance Sheet are also given under the head Issue of Shares at par and at premium, Forfeiture and Reissue of Forfeited Shares at par and at premium.