Who's foul?

[dhodges007]

What do you do if you are in the situation where you call a foul, and something happens before you report it, and you forget who the foul is on? Do you charge it to the team? Do you make up a player?

What would you do? What does the rules say in a situation like this?

Thanks.

P.S. This didn't happen to me. I was just asked the question.