Krishna and Arjun are partners in a firm. They share profits in the ratio of 4 : 1. They decide to dissolve the firm on 31st March, 2019 at which date their Balance Sheet stood as: Liabilities Amount (₹) Assets Amount (₹) Bank Loan 1,500 Trademarks 1,200 Creditors for Goods 8,000 Machinery 12,000 Bills Payable 500 Furniture 400 Capital A/cs: Stock 6,000 Krishna 16,000 Debtors 9,000 Arjun 6,000 22,000 Less: Provision for Bad Debts 400 8,600 Cash at Bank 2,800 Advertisement Suspense 1,000 32,000 32,000 The realisation shows the following results:(a) Goodwill was sold for ₹ 1,000.(b) Debtors were realised at book value less 10%.(c) Trademarks realised ₹ 800.(d) Machinery and Stock-in-Trade were taken by Krishna for ₹ 14,400 and ₹ 3,600 respectively.(e) An unrecorded asset estimated at ₹ 500 was sold for ₹ 200.(f) Creditors for goods were settled at a discount of ₹ 80. The expenses on realisation were ₹ 800.Prepare Realisation Account, Partners' Capital Accounts and Bank Account. ​ ​