Himalaya Mount Ltd. issued 3,60,000 shares which were underwritten as:

A: 2,16,000 shares;

B: 90,000 shares;

C; 54,000 shares

The underwriters made applications for firm underwriting as follows:

A: 28,800 shares;

B: 10,800 shares;

C: 36,000 shares the total subscription excluding firm underwriting (including marked applications) were 1,80,000 shares.

The marked applications were:

A: 36,000 shares;

B: 72,000 shares;

C: 18,000 shares.

You are required to prepare a statement showing the net liability of underwriters.