law: 132. Preparation of list of creditors.-
  The bankruptcy trustee shall, within fourteen days from the bankruptcy commencement date, prepare a list of creditors of the bankrupt on the basis of-
  (a) the information disclosed by the bankrupt in the application for bankruptcy filed by the bankrupt under section 118 and the statement of affairs filed under section 125; and
  (b) claims received by the bankruptcy trustee under sub-section (2) of section 130.