9. Dubai Ltd went into voluntary liquidation on 30 June 2020, its summarized statement of financial position then being: Share capital: Current assets 200,000 shares issued at a price 1,000,000 Receivables 20,000 of OMR10, called to OMRS Less: Calls in arrears (20000 at OMR5) -100,000 Inventory 176,000 Cash 4,000 200,000 Non-current assets Land 500,000 Plant 220,000 720,000 Total assets 920,000 Current liabilities Payables 20,000 Total Equity 900,000 Net assets 900,000 All assets realised OMR200,000. Calls in arrears were fully collected. Costs of liquidation were OMR5,000. Required Record the above in the Liquidation account, the Liquidator's Cash account and the Shareholders' Distribution account