When Shares Are Allotted,or a Call Made on Them,allotment and Call

When shares are allotted,or a call made on them,allotment and call accounts are created respectively.What is the nature of these accounts and how are they to be disclosed in the financial statements?

A) The accounts are similar in nature to an account receivable and are to be disclosed in the balance sheet as a current asset.
B) The accounts are similar to a future income benefit and are to be separately disclosed as assets in the balance sheet.
C) The accounts are similar to an account receivable and are disclosed in the balance sheet as a reduction against share capital.
D) The accounts are in the nature of a deferred income and are disclosed as a provision for future cash inflows in the balance sheet.
E) None of the given answers.