Janta Ltd. issued 40,000 shares which were underwritten as: 

A ---- 24,000 shares; 

B ---- 10,000 shares;

C ---- 6,000. 

The underwriters made applications for firm underwriting as under: 

A : 3,200 shares; 

B : 1,200 shares; 

C : 4,000 shares. 

The total subscription excluding firm underwriting but including marked application was for 20,000. The marked applications were as: 

A ---- 4,000 shares; 

B ---- 8,000 shares; 

C ---- 2,000 shares. 

Show the allocation of liability of underwriters.