Question 5 (2+1=3 marks) On 1 June 2021, Cat Ltd went into liquidation. At that date, the equity of Cat Ltd comprised the following. 200 000 'A' ordinary shares issued for $2 and paid to $1 300 000 'B' ordinary shares issued for $1 and fully paid $200 000 300 000 $500 000 After realising the assets and paying all creditors, the liquidator had $100 000 cash available to distribute to shareholders. Required . i. Prepare a table using the column format and headings provided below to show the distribution of cash to shareholders. Your table will require multiple rows to enable the inclusion of all necessary information. Details Number of shares $ Paid to $ Notional call $ Notional refund $ Actual refund (call) $ Deficiency share i. Will A ordinary shareholders receive any of the distribution? Explain why/why not