On 30 April 2017 ForeverIsNotEnough Ltd went into liquidation, its equity being as follows: 75 000 ordinary shares issued and fully paid Retained earnings $ 175 000 (35 600) $ 139 400 Debts proved and admitted for payment by the liquidator were: Debentures (secured by circulating security interest) Mortgage loan (secured over land and buildings) Unpaid annual leave Employee retrenchment payments Directors salary Directors fees PAYG tax instalments Accounts payable Liquidation expenses Liquidators remuneration $ 100 000 240 000 45 800 56 400 8 400 2 400 6 200 125 000 1 300 5 000 The land and buildings were seized by the secured creditor and sold to repay the mortgage loan. Surplus funds amounting to $5000 were forwarded to the liquidator. All other assets were sold and realised $230 000. Any calls which the liquidator may need to make are expected to be recoverable. Required Prepare the liquidators statement of receipts and payments (show debts in order of priority of payment) and the Shareholders Distribution account for ForeverIsNotEnough Ltd. (Show all calculations.)