Atlas Ltd went into liquidation on 31st March 2021. The liquidator has commenced preparation of the "Distribution of cash to shareholders" table but has asked you to calculate the missing figures indicated. Assume all shareholders rank equally on return of capital. No. shares of Paid to Notional Call Notional Actual Refund Deficiency Refund (Call) share 'A'ordinary shares 200,000 140,000 (a) (d) (f) 104,000 issued for $1 paid to 70c 'B'ordinary shares 300,000 180,000 (b) (e) (g) 156,000 issued for $1 paid to 60c Cash available Deficiency Total notional cash Notional cash per share 500,000 320,000 60,000 60,000 260,000 (c) 60,000 260,000