A.G. Ltd. went into liquidation with the following liabilities :
(a) Secured creditors ₹ 20,000 (securities realised ₹ 25,000).
(b) Preferential creditors ₹ 600.
(c) Unrealised creditors ₹ 30,500. Liquidator’s out of pocket expenses amount to ₹ 252. The liquidator is entitled to a remuneration of 3% on the amounts realised and 1.5% on the amount distributed to unsecured creditors. The various assets (excluding securities in the hand of creditors) fully realised ₹ 26,000. You are required to prepare Liquidator’s Statement of Account.