:The extraordinary general assembly of a joint stock company decided to liquidate the company, and its financial position on the date of the liquidation were as shown in the following table:

Assets	Liabilities
Fix Assets	6,500,000	Issued and authorized capital (50,000 shares with a par value of 100 BHD per share)	5,000,000
Current Assets	5,200,000	Reserves	4,000,000
Bank	300,000	Creditors	3,000,000
Total Assets	12,000,000	Total liabilities	12,000,000

It was liquidated as follows (liquidation processes):

• Fixed assets were sold for 7,100,000 BHD.
• liquidator obtained from the current assets the amount of 6,200,000 BHD.
• Liquidation expenses and liquidator fees amounted to 100,000 BHD.

Required: change the numbers mentioned in the liquidation processes and use the new numbers in the following requirements.

• Do the necessary entries?
• Prepare the following accounts: liquidation account, shareholders account, the bank?
• How much each share get from the net result of the liquidation.