You are asked by a liquidator of a company to prepare a statement of account to be placed before the meeting of the shareholders from the following particulars:

Balance Sheet of the Company as on the Date of Liquidation 1 January 2010


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Liabilities Assets
Share Capital: Fixed Assets 2,00,000
20,000 Equity 1,60,000 Book Debts 1,50,000
Shares of Rs. 10
Each, Rs. 8 Called
Up
5,000 Preference 35,000 Loss to Date 50,000

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