EFG Ltd. invited applications for 10000 shares of ₹100 each at a premium of 10 each which is payable as follows-
Application - ₹50
Allotment - ₹35 including premium
Call - ₹25
Applications for 15000 shares is received by the company. Company reject the applications for 2500 shares and made pro-rata on the remaining applicants. Mr. A shareholder who is alloted 400 shares failed to pay the allotment and call money due to which company forfeited his shares and reissued at ₹105 per share.

How much amount is not paid by A?

₹19000

Who allotted 10000 shares applied for 12500 shares
Shares allotted to A = 400
Shares applied by A = 12500/10000 x 400
                                = 500
Money received on application by A = 500 x 50
                                                        = ₹25000
Excess money received by A on application = 100 x 50
                                                                    = 5000
Money due on allotment by A = 400 shares x 35
                                               = 14000
Excess money adjusted to allotment = 5000
Money not received by A on allotment = 14000 - 5000
                                                            = ₹9000

Amount not received on call by A = 400 x 25
                                                    = 10000

Total amount not received by A = 10000 + 9000
                                                  = ₹19000