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 nancial 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 33 80 000 Cash 8 000 $ 30 000 Less: Calls in arrears (40 (10 000) 000 at 25c) Non-current assets Land 40 000 Plant 18 000 58 000 Total assets 88 000 Current liabilities Payables (18 000) Total equity $ 70 000 Net assets $ 70 000 All assets realised amounted to $60 000. Calls in arrears were fully collected. Payables allowed a $1000 discount. Costs of liquidation were $5000. Required Record the above in the Liquidation account, the Liquidator's Receipts and Payments account and the Shareholders' Distribution account (using the T ledger account)