The American Tranport company ltd. has paid off itscreditors in full and liquidators is in a position to make a return to the shareholders. The position is as follows. Share Capital issued :100 Preference shares of 10 each(fully Paid),300 Equity shares of 10 each(Fully Paid), 400 Equity shares of 10 each (08 paid), the Articles of the company provide that preference shares shall have priority over the equity shares as to repayment of capital. The cost of liquidation is 140.Creditors amount to 2,225. The assets realised 3,740. A call of Rs. 02 per shares on the partly paid equity shares was duly paid except in case of one shareholder owning 100 shares . Prepare Liquidators FinalStatement of Account.