Accounts for liquidation

Mammal Ltd went into voluntary liquidation on 30 June 2023. Its summarised statement of financial position at that date was as follows.

MAMMAL LTD- Statement of financial position as at 30 June 2023- Equity Current assets Share capital: Receivables $10 000 160 000 shares issued at a Inventories 12 000 price of $1, called to 50c- 80 000 Cash 8 000- $ 30 000 Less: Calls in arrears (10 000) (40 000 at 25c)