X Ltd. went into liquidation with the following liabilities:

1. Secured creditor: Rs.1,00,000 (Securities realized: Rs.1,25,000)
2. Preferential creditors: Rs.3,000
3. Unsecured creditors: Rs.1,52,500

Liquidation expenses are Rs.1,260. Liquidator is entitled to a remuneration of 3% on the amounts realized (including securities with creditors) and 1½% on the amount distributed to unsecured creditors. The various assets realized Rs.1,30,000 (excluding securities with secured creditors). Prepare the liquidator’s final statement of account.