20 000 $20 000 60 000 The details below were extracted from the accounting records of ABC Ltd (a company in the process of liquidation). $1 preference shares fully paid $1 ordinary shares paid to 50 cents $30 000 $50 000 Cash available (after payment of all creditors) $5 000 Assume that the constitution of ABC Ltd states that in the event of liquidation, all shares are to rank equally, based on the number of shares held, in distributing any surplus or deficiency. For preference shareholders, what is the amount of the actual refund or call? Select one: a. A refund of $1 250 b. A refund of $20 000 A call of 55 000 d. A refund of 58 750 e. A call of 58 750