) 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 Creditors 83,000 Cash at Bank 21,000A’s Loan 18,500 Other Assets 1,42,000C’s Loan 12,500 B’s Drawings 4,000A‘s Capital 60,000 C ‘s Capital 48,000B‘s Capital 44,000 D’s Capital 13,000General Reserve 20,000 Profit & Loss A/c 10,0002,38,000 2,38,000After 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 ₹ 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:Particulars A B C DPrivate Estate (₹) 1,00,000 2,00,000 3,00,000 4,00,000Private Liabilities(₹) 75,000 1,75,000 2,97,500 3,70,000Required: Prepare Realisation A/c, Partners’ Capital A/cs and Bank A/c.