On 30 June 2022 Tripster Ltd held a shareholders meeting where it was resolved to put the company into a members voluntary liquidation. At that dare the equity was made up as follows: Share capital: 150,000 preference shares issued for $1 and fully paid 280,000 ordinary shares issued for $1.50 and paid to $1 $150,000 280,000 140,000 A ordinary shares issued for $1.50 paid to 0.75 105.000 Retained earnings 535,000 (312 000) $223,000 Total equity After the liquidator had realised all the assets and paid all debts, fees and expenses a cash balance of $97.000 remained The constitution stated that all shareholders were ranked equally based on the number of shares held. Required Prepare statement of the distribution to shareholders supported by a detailed explanation of the apportionment of any cash among the various classes of shareholders