The following details are extracted from the books of Parth Ltd.as on 31th August, 2018,

on which date a winding up order was made:

Unsecured Creditors Salary due Bills payable Debtors - Good Doubtful (Estimated to produce Rs, 6200) Bad Bills Receivable (Good Rs. 1000) Bank Overdraft Land (Estimates to produce Rs. 65,000) Stock ( Estimated to produce Rs. 58.000) Furniture and Fixtures Cash in hand Estimated liabilities for bills discounted Secured creditors holding first mortgage on land Partly secured creditors holding second mortgage on land Wages unpaid Liabilities under Workmen's compensation Act, 1925 Income tax Dues 5000. 9% mortgage debentures of Rs. 10 each. interest payable (paid till 30th September.2018) Share Capital 2000. 10% Preference Shares of Rs. 10 each 5000 equity shares of Rs. 10 each General Reserve since 31\"t March 2014