Rita, Geeta and Ashish were partners in a firm sharing profits/ losses in the ratio 3 : 2 : 1. On March 31, 2012 their balance sheet was as follows. Capital and LiabilitiesAmt.AssetsAmt.Capitals:Cash22,500Rita80,000Debtors52,300Geeta50,000Stock 36,000Ashish30,000––––––––1,60,000Investments69,000Creditors65,000Plant91,200Bills Payable26,000General Reserve20,000 –––––––––– ––––––––––2,71,000––––––––––2,71,000–––––––––– On the above mentioned date the firm was dissolved. 1. Rita was appointed to realise the assets. Rita was to receive 5% commission on the rate of assets (except cash) and was to bear all expenses of realisation. 2. Assets were realised as follows: Debtors Rs. 30,000 Stock Rs. 26,000 Plant Rs. 42,750 3. Investments were realised at 85% of the book value. 4. Expenses of realisation amounted to Rs. 4,100 . 5. Firm had to pay Rs. 7,200 for outstanding salary not provided for earlier. 6. Contingent liability in respect of bills discounted with the bank was also materialised and paid off Rs. 9,800. Prepare realisation account, capital accounts of partners and cash account.