How should the 'share capital' be presented in the balance sheet of the company according to Schedule III, Part I of the Companies Act, 2013? Additionally, how would you prepare 'notes to accounts'?
a) Share capital should be listed under liabilities; notes to accounts not required.
b) Share capital should be listed under assets; notes to accounts required.
c) Share capital should be listed under equity; notes to accounts not required.
d) Share capital should be listed under expenses; notes to accounts required.
