Salam International Company issued 100,000 shares of OMR 1 each. Company finalized the allotment on 100,000 shares and called up OMR 0.750. Company received the entire amount except on 2,850 shares on which call money has not been received. In which of the following accounts, company will categorize the amount of 2,850 shares? Oa. In the called up and calls in areas. O b. In the called up and paid capital O c. None of these. Od. In the paid up and calls in areas.