The estate of Mr. Mashiko, deceased, after payment of debts, funeral expenses, and testamentary expenses, consisted of the following:

Cash at bank .......................................................... Tshs 15,000,000/=

House hold furniture and personal effects valued at . Tshs 2,000,000/=

Tshs 1,000,000/=, 5 % NDC bonds valued at ......... Tshs 1,000,000/=

No income was receivable from the date of death to the date of distribution. By will he bequeathed the following legacies: -

To his wife ......................................................... Tshs 14,500,000/=

To his wife ................................. His Household furniture and effects

To his son, Elia ..................................................... Tshs 3,000,000/=

To his daughter, Joan ........................................... Tshs 2,000,000/=

his daughter, Joan .. His holding of Tshs 1,000,000/= NDC bonds

To his brother, William ......................... His freehold country cottage

To his nephew, Sheba, Tshs 500,000/=; 3% Savings bonds out of his holding in 3% savings bonds

To his long-time friend, Bambo,Tshs 500,000 payable out of his holding of 3% Savings bonds

To his friend, Pwagu ............................................... Tshs 500,000/=

The testator, some years prior to his death, had sold his holding of Tshs 1,000,000/=, 3% Savings bonds. He had also sold his freehold country cottage, the net proceeds of which amounted to Tshs 800,000/=. His friend, Pwagu, a bachelor, predeceased him.

Required:

(i) Prepare a statement showing the distribution of the estate.

(ii) The cash book

(iii) The NDC bond a/c

(iv) Legacies account