Tenants ledger form records rent, tenancy details, arrears and realisations for company property in liquidation. Form WIN 38J is a Tenants Ledger template for companies in liquidation that records property and tenant identification, tenancy date and period, rent amount, special terms, arrears at taking charge, and any advance received, and supplies a table for periodic entries of demand amount, realisation date, realised amount, balance and remarks to track recoveries and outstanding balances.