Forfeiture Account Credit Questions

Sahil, a shareholder, failed to pay the second and final call of $\text{Rs. }20$ on $1,000$ shares issued to him at $\text{Rs. }120$ per share (face value of $\text{Rs. }100$ per share). His shares were forfeited after the final call deadlines passed. Which statement is correct regarding the Share Forfeiture Account?