A, B and C are in partnership sharing profits and losses in the proportions of 1/2, 1/3 and 1/6 respectively . On 31st March, 2018, they decided to dissolve the partnership and the position of the firm on this date is represented by the following Balance Sheet : Liabilities ₹ Assets ₹ Creditors 40,000 Cash at Bank 3,000 Loan A/c: Stock 50,000 A 10,000 Sundry Debtors 50,000 Workmen Compensation Reserve 21,000 Land and Building 57,000 Capital A/cs: Profit and Loss A/c 6,000 A 60,000 Advertisement Suspense A/c 6,000 B 40,000 C 10,000 1,10,000 1,81,000 1,81,000 During the course of realisation , a liability under a suit for damages is settled at ₹ 20,000 as against ₹ 5,000 only provided for in the books of the firm .Land and Building were sold for ₹ 40,000 and the Stock and Sundry Debtors realised ₹ 30,000 and ₹ 42,000 respectively. The expenses of realisation amounted to ₹ 1,200.There was a car in the firm, which was completely written off from the books. Ir was taken over by A for ₹ 20,000 . He also agreed to pay Outstanding Salary of ₹ 20,000 not provided in books .Prepare Realisation Account , Partners' Capital Accounts and Bank Account in the books of the firm.