Fly Ltd went into liquidation on 30^th June 2014. The company had the following Equity Share Capital: The company's constitution was silent as to return of capital in the event of a winding up. All calls in arrears were received by the liquidator, except from 2,000 "A" Ordinary shares which were forfeited. Calls in advance were not paid back before the final distribution by the liquidator. Uncalled capital (where required to be called up) on final distribution proved to be recoverable. After the realisation of the assets, the payments of liabilities and liquidators costs and the receipts and forfeiture in above there remained a cash balance of $100. Show all workings for the calculation of the final distribution of a deficiency or surplus to the shareholders