ABC Ltd. came up with public issue of 3,00,000 Equity Shares of #15 per share. P, Q and R took underwriting of the issue in ratio of 3: 2:1 with the provisions of firm underwriting of 20,000, 14,000 and 10,000 shares respectively Applications were received for 2,40,000 shares excluding firm underwriting. The marked applications from public were received as under: P - 60,000 Q -- 50,000 R- 60,000 Compute the liability of each underwriter as regards the number of shares to be taken up assuming that the benefit of firm underwriting is not given to individual underwriters