Sasasila Ltd has been operating profitably for a number of years. However, in recent times, the company has been making losses. Below is the statement of financial position as at 30 June 2019:

Additional relevant information: The following scheme of reconstruction was approved by all parties as well as the High Court with the exception of only one ordinary shareholder:

1. The ordinary shares were to be reduced to GH¢5 per share.
2. The preference shares were to be reduced to GH¢7.5 per share and arrears in dividends for three years were to be canceled from the company’s books.
3. The fair values of the assets were agreed at the following values:
   • Patents and copyrights: Nil
   • Land and buildings: GH¢225,000
   • Plant and machinery: GH¢75,000
   • Investments: GH¢75,000
   • Inventories: GH¢105,000
   • Trade receivables: GH¢70,000
4. The balance on retained earnings is to be eliminated in full.
5. The liability for legal damages and claims was to be settled for GH¢10 million, and the provision for warranties reduced to GH¢27.5 million.
6. The accrued debenture interest was to be paid in cash.
7. Investments with a carrying amount of GH¢52.5 million were to be sold for cash at that value to strengthen the working capital position.
8. The amount set aside for business restructuring was to be eliminated as well.
9. The High Court directed a payment of GH¢0.2 million to a member who opposed the scheme for 50 ordinary shares held by him.

Prepare the Capital Reduction Account as at 30 June 2019.