The capital of Data Company Limited was as follows :
(1) 4,000 equity shares of ₹ 100 each fully paid;
(2) 3,000 equity shares of ₹ 100 each, ₹ 80 per share paid-up;
(3) 1,000 preference shares of ₹ 100 each fully paid (these shares have preference as to capital); and
(4) 1,000 deferred shares of ₹ 100 each, ₹ 80 per share paid-up (these shares, under the articles are to be paid after satisfying the claims of equity shareholders). The various creditors amounted in all to ₹ 1,00,000 including the liquidator’s remuneration of ₹ 2,500. The liquidator made a call of the remaining ₹ 20 on the deferred shares which were paid in full. He also realised all the assets amounting to ₹ 1,91,000. A call of ₹ 15 per share was made on the equity shares which were partly paid-up. This was paid in full with the exception of that on 100 shares. Prepare the Liquidator’s Account showing the return of money to the shareholders.