6(a) State the two circumstances under which Rule of Garner vs. Murray can not be applied. State the basic presumption inMaximum Loss Method and Proportionate Capital Method of Piecemeal Distribution among the partners.When is it equitable to distribute cash among the partners in their profit sharing ratio without following Maximum Loss Method/Proportionate Capital Method of Piecemeal Distribution among the partners ? [2+2+1=5 Marks)(b) Following is the Balance Sheet of A,B,C and D who were sharing in the ratio of 3: 3: 2:2 as at 31st March, 2020, when theydecided to dissolve the firm:Liabilities₹Assets₹Trade Creditors83,000 Cash at Bank21,000A's Loan18,500 Other Assets1,42,000C's Loan12,500 B's Drawings4,000A's Capital60,000 C‘s Capital48,000B's Capital44,000 D's Capital13,000General Reserve20,000 Profit & Loss Alc10,0002,38,0002,38,000After preparing the Balance Sheet as at 31st March, it was discovered that purchases amounting to * 10,000 in March, were notrecorded in books, though the goods were received during March. Other Assets realized 3 68,000.B was appointed to realise theassets and to pay off the liabilities. He was entitled to receive 5% commission on the amount finally paid to other partners ascapital. He was to bear 15% of realisation expenses. Expenses of realisation amounted to # 10,000. Calculate the commission paidto B if Rule of Garner vs Murray is to be applied and the private position of the partners was as follows:ParticularsABсDPrivate Estate (*)1,00,0002,00,0003,00,0004,00,000Private Liabilities(T)75,000 1,75,0002,97,5003,70,000Required: Prepare Realisation A/c, Partners' Capital Alcs and Bank A/c. (4+6+3.33=13.33 Marks/​