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Calls in arrears is shown in the liability side by deducting from the called up capital. If shares are forfeited, than it is deducted from share forfeited account.
(45)2÷ ∛729 + (35)2÷ 1.4 =?
10                          15                          ?                    Â...
3  16  22  ?   98   206
7 13 15 29 31 57
...3600 600 120 30 ? 5
...10 59 ? 1169 3503 7001
...35, 36, 40, 49 , 65 , ?
32Â Â Â 96Â Â Â Â 240Â Â Â Â 480Â Â Â Â Â 720Â Â Â ?
21    23    49    152    ?     3086
342Â Â Â 252Â Â Â 172Â Â Â 102Â Â Â 42Â Â Â ?