Ashu and Harish are partners sharing profit and losses as 3:2. They decided to dissolve the firm on December 31, 2017. Their balance sheet on the above date was: Balance Sheet of Ashu and Harish as on December 31, 2017 Liabilities Amount Rs Assets Amount Rs Capitals: Building 80,000 Ashu 1,08,000 Machinery 70,000 Harish 54,000 1,62,000 Furniture 14,000 Creditors 88,000 Stock 20,000 Bank overdraft 50,000 Investments 60,000 Debtors 48,000 Cash in hand 8,000 3,00,000 3,00,000 Ashu is to take over the building at Rs 95,000 and Machinery and Furniture is take over by Harish at value of Rs 80,000. Ashu agreed to pay Creditor and Harish agreed to meet Bank overdraft. Stock and Investments are taken by both partner in profit sharing ratio. Debtors realised for Rs 46,000, expenses of Realisation amounted to Rs 3,000. Prepare necessary ledger Account.