Kena, Limo and Mara had been orphaned when both their parents died in a bus accident in April 2012. Their uncle Barua, a stockbroker at the Nairobi stock exchange organized a harambee for them in June 2012 and raised sh, 1980,000. He invested this amount as follows: He established an accumulation and maintenance trust to hold these investments on behalf of the children. The trust had a wide investment clause. He ruled that accounts be made up to 31st May each year. When each child reached the age of 21 , the trustees were to transfer to him his share of the fund at that date. Kena turned 21 years on 31st may 2016. The balances on the accumulation Accounts Kena, Limo and Mali at 1st June 2015 were sh. 207,900 , sh. 103,950 and sh. 34,650 . To this date, the trustees had used accumulated income to purchase 5,775 sh. 10 Ordinary shares in TEA Ltd. on 1st June 2015 , there was no cash in the income account in the bank. In the year to 31st May 2016 sh, 227,750 was received from capital investment and sh 62,370 from Accumulation investments and maintenance payments made on behalf of Kena, Limo and Mali were sh 77,000 ,sh 81,000 and sh,94,000 respectively. On 31st May 2016 , the market values of the shares in KAB Ltd, BBB Ltd, and TEA Ltd were sh 60,sh80 and sh 70 respectively. Kena was to receive 10,000 sh. Ordinary shares in BBB Ltd and the balance due to him on capital would be made up of shares in KAB Ltd. Out of the accumulation assets, Kena was to receive sh.32, 222 in cash and the balance in shares in TEA Ltd. Required: The beneficiaries' accumulation accounts for the year ended 31st May 2016 and distribution statements for the capital and accumulation assets as at 31st May 2016