liquidation of company-calls in arrears prob

what is the treatment of calls in arrears while preparing  statement of affairs

suppose equity share capital is 2000 shares of 10 each

paid up only 8 rs 

and calls in arrears are rs 4000

in adjustment its given that calls in arrears realize value is rs 10000

what is the treatment of this...( what should be the amount of cia in assests not specially pledged , what should be the book value of the amt to be paid to equity share holders and what shud be the actual amt that should be paid to them??

please explain tooo