B Ltd. issued equity shares of Rs.10 each at 10% premium; all shares were issued and subscribed. Amount called up: - On application Rs.3 each, on allotment Rs.2, Rs.3 on first call and Rs. 2 on final call. Mr. A, a holder of 200 shares paid entire money on allotment. At the time of receiving the money of “Calls in Advance” A/c will be credited with Rs. ________