From an accounting point of view, arrange the following share capital of the company in the correct sequence:(A) Subscribed Capital(B) Authorized Capital(C) Called up Capital(D) Issued CapitalChoose the correct answer from the options given below:

In the presentation of Share Capital in the Notes to Accounts of a company's balance sheet, the components must be disclosed in the following downward hierarchical sequence:Authorized Capital (B): The maximum amount of capital the company is authorized to raise.Issued Capital (D): The part of authorized capital offered to the public for subscription.Subscribed Capital (A): The part of issued capital which has been applied for and allotted.Called-up Capital (C): The portion of subscribed capital that the shareholders have been asked to pay.Therefore, the correct order is (B), (D), (A), (C).