13. Surjit and Rahi were sharing profits (losses) in the ratio of 3:2. their Balanceon RS,AmountRs.Sheet as on March 31, 2017 is as follows:Balance sheet of Surjit and Rahi as on March 31, 2017LiabilitiesAmount Assets(Rs.)Creditors38.000 BankMrs. Surjit loan10.000 StockReserve15.000 DebtorsRahi's loan5.000 FurnitureCapital's:PlantSurjit10.000 InvestmentRahi8.000 Profit and Loss11.5006.00019.0004.00028.00010.0007.500186,00086.000The firm was dissolved on March 31. 2017 on the following terms;1. Surjit agreed to take the investments at Rs. 8,000 and to pay Mrs. Surojit's loan.2. Other assets were realised as follows:StockRs. 5,000DebtorsRs. 18.500FurnitureRs. 4.500PlantRs. 25.0003 Expenses on realisation amounted to Rs. 1,600.4. Creditors agreed to accept Rs. 37.000 as a final settlement.You are required to prepare Realisation account, Partner's Capital accountand Bank account.​