The liquidator has reviewed the company's constitution and identified preference shareholders were preferential as to the return of capital and did not share in surplus, whilst the different classes of ordinary shareholders, Class 'A' and Class 'B', by number, ranked equally. Shares upon which calls are made and which are not collected from the shareholder are to be forfeited by the company with any contributed capital being retained by the company. There are 4,000 'A' ordinary shares on which calls remain outstanding and will need to be forfeited as part of finalising the shareholder distributions. After paying out all the creditors which have been proved, the liquidator has determined the cash available for distribution to the shareholders, and has begun the process of completing the shareholder distribution calculations using the following temolate: Required: You have been asked to assist the liquidator and provide the following information: a) What is the actual refund/call amount for ' B ' ordinary shares? Write a brief memo to the ' B ' ordinary shareholders explaining what this means for them. ( 5 marks) b) What is dollar amount of the ' A ' ordinary shareholders share of the loss on liquidation? ( 2 marks) Note: you are not necessarily required to show the complete table as part of your answer, however you should show your workings for the answers you provide. The liquidator has reviewed the company's constitution and identified preference shareholders were preferential as to the return of capital and did not share in surplus, whilst the different classes of ordinary shareholders, Class 'A' and Class 'B', by number, ranked equally. Shares upon which calls are made and which are not collected from the shareholder are to be forfeited by the company with any contributed capital being retained by the company. There are 4,000 'A' ordinary shares on which calls remain outstanding and will need to be forfeited as part of finalising the shareholder distributions. After paying out all the creditors which have been proved, the liquidator has determined the cash available for distribution to the shareholders, and has begun the process of completing the shareholder distribution calculations using the following temolate: Required: You have been asked to assist the liquidator and provide the following information: a) What is the actual refund/call amount for ' B ' ordinary shares? Write a brief memo to the ' B ' ordinary shareholders explaining what this means for them. ( 5 marks) b) What is dollar amount of the ' A ' ordinary shareholders share of the loss on liquidation? ( 2 marks) Note: you are not necessarily required to show the complete table as part of your answer, however you should show your workings for the answers you provide