Please provide the answer for the question below

Question 3. Cashless Lid went into voluntary liquidation on 1 April 2019. Cashless Ltd Statement of Financial Position as at 1 April 2019 Liabilities and equity Assets Share capital: Land and buildings (net) $175 000 280 000 ordinary shares Plant (net) 280 000 fully paid $322 000 Bank deposit 7 000 Retained earnings 7 000 Accounts receivable 68 600 Mortgage loan 105 000 Investments 35 000 Debentures 70 000 Inventory 84 000 Bank overdraft 56 000 Accounts payable 56 000 Other payables 33 600 $649 600 $649 600 Additional information (a) The liquidator discovered that debenture interest of $5 250 was due on 1 April 2019. The overdraft with the Katherine Bank had been secured by a mortgage over the plant. The bank has agreed that the liquidator may sell the plant and use the proceeds to repay the overdraft. The mortgage loan is secured over land and buildings which will be sold by the mortgagee to repay the amount owing. The inventory has been used as a circulating security for the debentures. The other payables were loans from directors that were made on 1 December 2018. (b) The sale of the assets realised the following amounts: Land and buildings $ 280 000 Less: Rates and selling expenses (11 200) Less: Mortgage loan (105 000) $163 800 Plant and equipment 273 000 Bank deposit 8 400 Accounts receivable 63 000 Investments 21 000 Inventory 70 000 $ 599 200(c) The following payments were made by the liquidator: Debentures $70 000 Debenture interest 5 250 Bank overdraft 56 000 Accounts payable (after creditors' discounts) 53 200 Other payables 33 600 Additional amounts not recorded in the records: Liquidator's remuneration 17 500 Liquidation expenses 7 700 Holiday pay - employee 7 000 Retrenchment payment - employee 2 800 Income tax penalty 2 100 $255 150 You are required to prepare the following accounts, using T accounts, and not journal entries: A. The Liquidation Account. B. The Liquidator's Statement of Receipts and Payments. C. The Shareholders' Distribution account