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X Ltd. went into liquidation. Its assets realized Rs.1,75,000, excluding the amount realized by sale of securities held by the secured creditors. The following was the position:
Share Capital 5,000 Shares of Rs.10 Each
Secured Creditors (Securities Realized Rs.20,000)
17, 500
Preferential Creditors
3,000
Unsecured Creditors
70,000
Debentures Having a Floating Charge on the Assets of the Company
1,25,000
Liquidation Expenses
2,500
Liquidator's Remuneration
3,750
Prepare the liquidator's final statement of account.
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