Kena, Limo and Mara had been orphaned when both their parents died in a bus accident in April 1992. Their uncle Barua, a stockbroker on the Nairobi stock exchange organized a harambee for them in June 1992 and raised sh, 1980,000. He invested this amount as follows: Shs. 9,600 sh. 10 Ordinary Shares in KAB Ltd 432,000 12,600 sh. 10 Ordinary Shares in BBB Ltd 756,000 13,200 sh. Ordinary shares in TEA Ltd 792,000 1,980,000 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 1996. The balances on the accumulation Accounts Kena, Limo and Mali at 1st June 1995 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 1995, thee was no cash in the income account in the bank. In the year to 31st May 1996 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 1996, 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 1996 and distribution statements for the capital and accumulation assets as at 31st May 1996