A winding up order has been issued Malingumu plc. The following information is obtained with regard to the assets and liabilities as on 30 June 2006. Tshs (m) Freehold premises (book value Tshs 450,000m/=) value at 375,000 First mortgage of Freehold Premises 300,000 Second mortgage of Freehold premises 112,500 8% debentures carrying a floating charge on the undertaking, interest due 1st September, and 1st April, and paid on due dates 150,000 Managing Directors emoluments (6 months) 22,500 Staff salary unpaid (one Month) 16,050 Trade debtors Good 31,500 Doubtful (Estimated to realize 50%) 12,900 Bad 72,750 Plant and machinery (carrying amount Tshs 247,500m/=) estimated to realize 174,000 Bank overdraft unsecured 58,125 Cash in hand 825 Stock (at cost Tshs 50,850) estimated to realize 33,900 Issued Capital: Equity Shares of Tshs 10/= each fully called up 150,000 Calls in arrears, Tshs 3,000m/= estimated to realize 1,500 Unsecured creditors 296,250 Contingent liability in respect of a claim for damages Tshs 37,500m/= estimated to be settled for 18,000 Income -tax liability For 30 June 2004 5,250 For 30 June 2005 1,275 For 30 June 2006 2,700 The reserves of the company on 1st September 2005 amounted to 7,500 Required: Prepare the Statement of Affairs and Deficiency account