The following is the Balance Sheet of Gupta and Sharma as on December 31,2017: Balance Sheet of Gupta and Sharma as on December 31, 2017 Liabilities Amount Rs Assets Amount Rs Sundry Creditors 38,000 Cash at Bank 12,500 Mrs.Gupta’s loan 20,000 Sundry Debtors 55,000 Mrs.Sharma’s loan 30,000 Stock 44,000 Reserve fund 6,000 Bills Receivable 19,000 Provision of doubtful debts 4,000 Machinery 52,000 Capital Investment 38,500 Gupta 90,000 Fixtures 27,000 Sharma 60,000 1,50,000 2,48,000 2,48,000 The firm was dissolved on December 31, 2017 and asset realised and settlements of liabilities as follows:(a) The Realisation of the assets were as follows: Rs Sundry Debtors 52,000 Stock 42,000 Bills receivable 16,000 Machinery 49,000 (b) Investment was taken over by Gupta at agreed value of Rs 36,000 and agreed to pay of Mrs. Gupta’s loan.(c) The Sundry Creditors were paid off less 3% discount.(d) The Realisation expenses incurred amounted to Rs 1,200.Journalise the entries to be made on the dissolution and prepare Realisation Account, Bank Account and Partners Capital Accounts.