LiabilitiesSundry CreditorsBills payableBank LoanAssets52,000 Cash at Bank38,000 Stock60,000 DebtorsLess: Provision for Doubtful80,000 Debts25,000 InvestmentsPremises38,00090,000General reserve80,0003,000Capital A/S77,0001,75,000320,000PQ1,20,0001,75,000150,000R4,45,0007,00,0007,00,000A bill for 12,000 received from Amit discounted from bank is not met on maturity. The samehas to be settled by the firm itself. The Premises of the firm has realized an amount of33,45,000. The Investment has been valued at $150,000 and this has been taken over by thepartners in the profit sharing ratio. Debtors realized at 5% less than book value. The Goodwillof the firm realized 336,000. The creditors are paid in full less 10% discount. The Realisationexpenses amounted to718,000.Assount, Partners' Capital Accounts and Bank Account.35,2025. P, Q and R were partners in the firm sharing profits in the ratio of 532. The firm has beendissolved on 31.12.18 and the Balance sheet on the same date was as under:Investments Fluctuation Reserve​