Financial Statements Of Companies

Under which major heads and sub-heads will the following items be placed in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, 2013?
(i) Patents
(ii) Capital Reserve
(iii) Prepaid Rent

Under which major heads and sub-heads (if any) will the following items be shown in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, 2013?

Neera Ltd. is registered with an authorised capital of ₹2,00,00,000 divided into equity shares of ₹10 each. The company invited applications for issuing 2,00,000 equity shares at a premium of ₹2 per share. Applications were received for 1,95,000 shares and allotment was made to all the applicants. All calls were made and duly received except the final call of ₹2 per share on 5,000 shares. The company forfeited these shares.
Answer the following questions: