Surjit and Rahi were sharing profits (losses) in the ratio of 3:2, their Balance Sheet as on March 31, 2017 is as follows: Balance Sheet of Surjit and Rahi as on March 31, 2017 Liabilities Amount Rs Assets Amount Rs Creditors 38,000 Bank 11,500 Mrs. Surjit loan 10,000 Stock 6,000 Reserve 15,000 Debtors 19,000 Rahi’s loan 5,000 Furniture 4,000 Capital’s: Plant 28,000 Surjit 10,000 Investment 10,000 Rahi 8,000 Profit and Loss 7,500 86,000 86,000 The firm was dissolved on March 31, 2017 on the following terms:1. Surjit agreed to take the investments at Rs 8,000 and to pay Mrs. Surjit’s loan.2. Other assets were realised as follows: Stock Rs 5,000 Debtors Rs 18,500 Furniture Rs 4,500 Plant Rs 25,000 3. Expenses on Realisation amounted to Rs 1,600.4. Creditors agreed to accept Rs 37,000 as a final settlement.You are required to prepare Realisation Account, Partners’ Capital Account and Bank Account.