Hi-tech Ltd. was registered with an authorised capital of ₹ 50,00,000 divided into equity shares of ₹ 100 each. The company offered for public subscription all the shares. Applications were received for 45,000 shares and allotment was made to all applicants. All the calls were made and were duly received except the final call of ₹ 20 per share on 500 shares.
Prepare the Balance Sheet of the company showing the Share Capital.