The following summarised Statement of Financial Position is for Finale Ltd which went into voluntary liquidation on 30 June 2021. Finale Ltd Statement of Financial Position as at 30 June 2021 Current assets Current liabilities Cash $ 30,000 Trade Creditors $ 96,000 Sundry Debtors 134,000 Income Tax Payable 30,000 126,000 Bills Receivable 46,000 $ 210,000 230,000 S 356,000 Non-current assets Non-current liabilities Land and Buildings 270,000 Mortgage (secured by Land and Buildings) Machinery 260,000 Delivery Trucks 191,000 less Accum. Deprec NCA - 92.000 S 629.000 Total Liabilities Total Assets S 839,000 Equity Share Capital 300 000 shares issued at $2.50, called to $1 Less: Calls in arrears (20 000 at 20c) Retained Earnings Total Equity Total Liabilities and Equity 300,000 4.000 296,000 187,000 $ 483,000 S 839,000 Additional information: a. In relation to the land and buildings, the mortgagee sold the assets and remitted to the liquidator any amount in excess of the due debt. The land and buildings realised $250,000. b. All other assets realised $400,000. c. Interest accrued interest on mortgage $12,500 not recorded. d. Liquidation cost and liquidator's remuneration was $22,000. e. Calls in arrears were fully collected. Required: Prepare the general journal entries to reco creditors in full. the liquidation of Finale Ltd. NB. There is sufficient cash to pay all