Read the hypothetical text and answer the following questions . Dinakar Ltd was incorporated on 1st April 2015 with an authorised capital of ₹ 50,00,00,000 divided into equity shares of ₹ 100 each. The company was in need of large funds to invest in Plant & Machinery, it invited applications for 4,00,000 shares, applications for 3,80,000 shares were received. All calls were made and duly received except for 5000 shares on which the final call of ₹ 20 was not received. The company forfeited 200 shares on which final call was not received.1. The minimum subscription on this issue of shares is a) 3,60,000 shares b) ₹3,60,000 c) 4,00,000 shares d) ₹4,00,0002. The shareholders’ funds to be shown in the face of Balance sheet will be a) ₹3,80,00,000 b) ₹3,79,00,000 c) ₹50,00,00,000 d) ₹4,00,00,0003. The authorized capital of Dinkar Ltd will be shown in------------ a) Articles of Association b) Prospectus c) Memorandum of Association d) Table F of Companies Act 2013.4. How will you show the Calls in arrears in the Balance sheet of a company? a) As a deduction from Called up capital in the Notes to Accounts to Share capital b) As a deduction from Shareholders’ funds in the Balance sheet c) As a deduction from the Reserves & Surplus d) As a deduction from the Sundry creditor