A, B and C were in partnership sharing profits in the ratio of 7 : 2 : 1 and the Balance Sheet of the firm as at 31st March, 2019 was: Liabilities Amount (₹) Assets Amount (₹) Capital A/cs: Building 20,000 A 12,410 Plant 31,220 B 8,650 Goodwill 10,000 C 80,620 1,01,680 100 Shares in X Ltd. (At cost) 2,400 Creditors 11,210 1,000 Shares in Y Ltd. (At cost) 10,000 Reserve for Depreciation on Plant 20,000 Stock 11,240 Debtors 8,740 Bank 1,210 Patents 38,080 1,32,890 1,32,890 ​It was agreed to dissolve the partnership as on 31st March, 2019 and the terms of dissolution were−(a) A to take over the Building at an agreed amount of ₹ 31,500.(b) B, who was to carry on the business, to take over the Goodwill, Stock and Debtors at book value, the Patents at ₹ 30,000 and Plant at ₹ 5,000. He was also to pay the Creditors.(c) C to take over shares in X Ltd. at ₹ 15 each.(d) The shares in Y Ltd. to be divided in the profit-sharing ratio.Show Ledger Accounts recording the dissolution in the books of the firm.