a) The following is the summarized balance sheet of Delinquent Sdn Bhd as at December 31 2021. Delinquent Sdn Bhd is a travel agency offering holiday & travel packages and its business have been in decline for the past 3 years due to the Covid 19 pandemic. Tangible Assets (NBV) Inventory Trade Receivables Total Assets Issued and fully paid Share Capital shares of RM1 each Ordinary 6% Preference Shares of RMI each Accumulated Losses 8% Debentures Trade Payables Total Equity & Liabilities RM 24,000 5,000 30.000 59,000 30,000 12,000 42,000 (23.000) 19,000 15,000 25,000 59,000 The following external reconstruction scheme was proposed by the directors and agreed by all parties and the necessary approvals obtained. A new company Rescue Bhd. is to be registered with an ordinary share capital of 35.000 shares of RMI each. Rescue Bhd is to acquire on 2 January 2022 the liabilities and assets of Delinquent Bhd based on the following agreed terms: 1) Rescue is to assume Delinquent's debenture liability by issuing to the existing holders RM13,500 new 5% debentures in Rescue together with one fully paid ordinary shares of par value RMI in Rescue for every RM10 of debentures held. ii) The Trade Payables of Delinquent to accept RM10,000 in cash and the balance to be satisfied by the issue of RM15,000 ordinary shares in Rescue. iii) The preference shareholders in Delinquent to receive one fully paid ordinary share in Rescue for every 3 shares held in Delinquent. iv) The ordinary shareholders in the Delinquent to receive one fully paid share in Rescue for every 30 shares held. v) Reconstruction costs of RM10,000 is to be borne by Rescue and regarded as part of the purchase consideration. Required: Prepare the Realisation account and Reconstruction account for Delinquent Sdn Bhd after effecting the above external reorganization. (15 marks)