A and B are partners in a firm sharing profits and losses in the ratio of 2 : 1 . On 31st March, 2018 , their Balance Sheet was: Liabilities ₹ Assets ₹ Bank Overdraft 30,000 Cash in Hand 6,000 General Reserve 56,000 Bank Balance 10,000 Investments Fluctuation Reserve 20,000 Sundry Debtors 26,000 A's Loan 34,000 Less: Provision for Doubtful Debtors 2,000 24,000 Capital A/c: Investments 40,000 A 50,000 Stock 10,000 Furniture 10,000 Building 60,000 B's Capital 30,000 1,90,000 1,90,000 On that date , the partners decide to dissolve the firm . A took over Investments at an agreed valuation of ₹ 35,000. Other assets were realised as follows:Sundry Debtors: Full amount . The firm could realise Stock at 15% less and Furniture at 20% less than the book value . Building was sold at ₹ 1,00,000.Compensation to employees paid by the firm amounted to ₹ 10,000. This liability was not provided for in the above Balance Sheet.You are required to close the books of the firm by preparing Realisation Account , Partners' Capital Accounts and Bank Account .