The following is the balance sheet of X Ltd. As at 30 September 2010:

Mortgage loan was secured against land and buildings. Debentures were secured by a floating change on all the other assets. The company was unable to meet the payments and therefore the debenture holders appointed a receiver and this was followed by a resolution for members voluntary winding up. The receiver for the debenture holders brought the land and buildings to auction and realized Rs.4,50,000. He also took charge of assets of the value of Rs. 7,20,000 and realized Rs.6,00,000. The liquidator realized Rs.3,00,000 on the sale of the balance of sundry current assets. The Bank overdraft was secured by a personal guarantee of two the directors of the company and on the bank raising a demand, the directors paid off the dues from their personal resources. Costs incurred by the receiver were Rs.6,000 and by the liquidator Rs.8,400. The receiver was not entitled to any remuneration but the liquidator was to receive 3% fee on the value of assets realized by him. Preference shareholders had not been paid dividend for the period after 30 September 2008 and the interest for the last half-year was due to the debenture holders. Prepare the accounts to be submitted by the receiver and the liquidator.