x25 Balance Due 16.020 10,680 5,340 Realisation of 23.3.2018 3,600 Less: Paid to A, B and C (3:2:1) 3,600 1,800 1.200 600 Balance Due 14.220 9,480 4,740 Surplus of dissolution expenses : (2.700 - 1,920) 780 Less: Paid to A, B and C (3:2:1) 780 390 260 130 Balance Due 13,830 9,220 4.610 Investments taken over by C (Note 1) 1,260 Realisation of 27.4.2018 19,200 Less: Paid to A and B (Note 2) 6,300 3,780 2,520 12,900 Less : Paid to A, B and C (3:2:1) 12,900 6,450 4,300 2,150 Balance left unpaid (Being loss on realisation) 3,600 2,400 1,200 Working Note: (1) Technically, C will be allowed to take over investments only after the realisation of 27th April. (2) Out of realisation of 27.4.2018, +3,780 (1,260 / 1 x 3) to be paid to A and