Concept:Paid-up share capital is the amount actually received from shareholders on issued shares. It equals called-up capital minus calls in arrears.Explanation:Shares issued =3,000,000.Called-up amount per share =GH⊂0.40.Total called-up capital =3,000,000×0.40=GHS1,200,000.Calls in arrears =GH⊂100,000.Paid-up share capital =GH⊂1,200,000−GH⊂100,000=GH⊂1,100,000.Answer:GH⊂1,100,000 — none of the given options A-D is correct.