Yana, Sanjeev and Arum are the directors of Megah Sdn Bhd. They own all its shares. The company is starting to make losses and owes RM70 000 to its creditors. Yana, Sanjeev and Arum are keen to put the company into liquidation because they feel unable to make the company profitable again. The valuation of the company's premises and fixed assets prepared two weeks ago suggest that RM90 000 would be realized on a sale.

Advise them on the easiest way to achieve their intention.