Balance Sheet of P, Q and R as at 31st March, 2018, who were sharing profits in the ratio of 5 : 3 : 1 , was: Liabilities Amount (₹) Assets Amount (₹) Bills Payable 40,000 Cash at Bank 40,000 Loan from Bank 30,000 Stock 19,000 Reserve Fund 9,000 Sundry Debtors 42,000 Capital A/cs: 5,800 Less: Provision for D. Debts 2,000 40,000 P 44,000 Q 36,000 Building 40,000 R 20,000 1,00,000 Plant and Machinery 40,000 1,79,000 1,79,000 The partners dissolved the business. Assets realised—Stock ₹ 23,400; Debtors 50%; Fixed Assets 10% less than their book value . Bills Payable were settled for ₹ 32,000. There was an Outstanding Bill of Electricity ₹ 800 which was paid off. Realisation expenses ₹ 1,250 were also paid.Prepare Realisation Account , Partner's Capital Accounts and Bank Account .