Read the following passage and answer the following question.

ACD Ltd. was registered with a nominal capital of 30,000 shares of ₹10 each, Out of which 20,000 shares were offered to the public. The amount payable is ₹3 per share on the application, ₹4 per share on the allotment, and ₹3 per share on the first and final call. 19,000 shares are subscribed by the public which is allotted to them. All shareholders pay the full amount except a shareholder Ram who hold 1,000 shares not pay the final call.

How much amount will be written under the 'subscribed but not fully paid-up capital' of the company?

₹7,000

The correct answer is option 4- ₹7,000.

Shareholder who is having 1,000 shares does not pay the final call which is ₹3.
So, amount received = 1,000 X 7
                              = ₹7,000

So, ₹7,000 is written in the "subscribed & not fully paid capital".