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7 Land NIL NIL Given below is the Balance Sheet of OM Limited as on 31.3.2019: Liabilities Assets Share Capital: Fixed Assets: 14%, 1,60,000 cumulative preference 1,60,000 shares of 100 each fully paid up 16,00,000 Buildings 6,40,000 32,000 equity shares of 100 each, Plant and Machinery 21,60,000 60 per share paid up 19,20,000 Patents 1,60,000 Reserves and Surplus Investments Secured Loans: Current Assets: 14% debentures 9,20,000 Inventory at cost 4,00,000 (Having a floating charge on all assets) Trade receivables 9,20,000 Interest accrued on above Cash at bank 2,40,000 debentures 1,28,800 Profit and Loss A/C 9,60,000 (Also having a floating charge as above) Loan on mortgage of land and building 6,00,000 Unsecured Loan NIL Current liabilities Trade payables 4.71.200 56,40,000 56,40,000 On 31.3.2019 the company went into voluntary liquidation. The dividend on 14% preference shares was in arrears for one year. Trade payables include preferential creditors amounting to 1,20,000. The assets realized the following sums Land 3,20,000 Buildings 8,00,000: Plant and machinery 20,00,000; Patent. 2,00,000; Inventory 6,40,000; Trade receivables 8,00,000 The expenses of liquidation amounted to 1.17,736. The liquidator is entitled to a commission of 2% on all assets realized (except cash at bank) and 2% on amounts among unsecured creditors other than preferential creditors, All payments were made on 30th June, 2019. Interest on mortgage loan shall be ignored at the time of payment. Prepare the liquidator's final statement of account. [RTP-NOV-2019)