Yes Ltd. issued 2,50,000 equity shares of Rs 10 each at a premium of Rs 3 each payable as Rs 7 on application & allotment (including premium) and balance on first and final call. Applications were received for 3,50,000 shares and company allotted them 2,50,000 shares. Excess money was applied towards call. Last call on 1,000 shares was not received and these shares were forfeited.

Which of the following is not part of the above situation?