Anup and Sumit are equal partners in a firm. They decided to dissolve the partnership on December 31, 2017. When the balance sheet is as under: Balance Sheet of Anup and Sumit as on December 31, 2017 Liabilities Amount Rs Assets Amount Rs Sundry Creditors 27,000 Cash at bank 11,000 Reserve fund 10,000 Sundry Debtors 12,000 Loan 40,000 Plants 47,000 Capital Stock 42,000 Anup 60,000 Lease hold land 60,000 Sumit 60,000 1,20,000 Furniture 25,000 1,97,000 1,97,000 The Assets were realised as follows: Rs Lease hold land 72,000 Furniture 22,500 Stock 40,500 Plant 48,000 Sundry Debtors 10,500 The Creditors were paid Rs 25,500 in full settlement. Expenses of Realisation amount to Rs 2,500.Prepare Realisation Account, Bank Account, Partners Capital Accounts to close the books of the firm.