P.Q.R and Shad been carrying on business in partnership sharing profit

1.	P.Q.R and Shad been carrying on business in partnership sharing profit and losses inthe ration of 4:3-2:1 They decided to dissolve the partnership on the basis offollowing Balance Sheet as on 30 April 2011:LiabilitiesAmount (Rs.)AssetsAmount (Rs.)Capital Account:P1.68.000Q1.08.000General ReserveCapital ReserveSundry CreditorMortgage Loan2.76.00095.00025,00036,0001.10.000Land and BuildingFurniture and FixtureStockDebtorsCash in bandCapital Overdrawn:R25,000S18.0002,46,00065.0001,00,00072.50015,5005,42.00043,0005,42.000(1) The assets were realized as under:Land and Building2,30,000Furniture & Fixture42,000Stock72,000Debtors65,000(2) Expenses of dissolution amounted to Rs. 7,800(3) Further creditors of Rs. 18.000 and had to be met(4) R became insolvent and nothing was realized from his private estate.Applying the principles laid down in Garners vs. Murray, prepare the RealisationAccount, Partner's Capital Account and Cash Account.
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P.Q.R and Shad been carrying on business in partnership sharing profit and losses inthe ration of 4:3-2:1 They decided to dissolve the partnership on the basis offollowing Balance Sheet as on 30 April 2011:LiabilitiesAmount (Rs.)AssetsAmount (Rs.)Capital Account:P1.68.000Q1.08.000General ReserveCapital ReserveSundry CreditorMortgage Loan2.76.00095.00025,00036,0001.10.000Land and BuildingFurniture and FixtureStockDebtorsCash in bandCapital Overdrawn:R25,000S18.0002,46,00065.0001,00,00072.50015,5005,42.00043,0005,42.000(1) The assets were realized as under:Land and Building2,30,000Furniture & Fixture42,000Stock72,000Debtors65,000(2) Expenses of dissolution amounted to Rs. 7,800(3) Further creditors of Rs. 18.000 and had to be met(4) R became insolvent and nothing was realized from his private estate.Applying the principles laid down in Garners vs. Murray, prepare the RealisationAccount, Partner's Capital Account and Cash Account.

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