The shareholder holding 100 shares failed to pay only the second and final call amount.
Second and final call per share = Rs. 2.50
Amount unpaid by the shareholder = Number of shares × Call amount per share
Amount unpaid = 100 shares × Rs. 2.50 = Rs. 250
When a shareholder fails to pay any call amount, that unpaid amount is debited to Calls in Arrears Account.
Since the shareholder could not pay Rs. 250 (second and final call on 100 shares), the Calls in Arrears A/c will be debited with Rs. 250.
Correct Option: 4 (Rs. 250)