Global (Indian) Ltd. Issued 4,00,000 equity shares which were underwritten as follows:

Underwriter

Shares underwritten

X Ltd.

2,40,000

Y Ltd.

1,00,000

Z Ltd.

60,000

The above-mentioned underwriters made application for firm underwriting as follows:

X Ltd.

32,000 shares

Y Ltd.

40,000 shares

Z Ltd.

12,000 shares

The total applications excluding firm underwriting but including marked applications were for 2,00,000 shares. The marked applications were as under:

X Ltd.

40,000 shares

Y Ltd.

50,000 shares

Z Ltd.

20,000 shares

The underwriting contracts provide that underwriters be given credit for firm applications and that credit for unmarked applications be given in proportion to the shares underwritten. You are required to show the allocation of liability.