A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2. On 31st March, 2019, their Balance Sheet was as follows: BALANCE SHEET as at 31st March, 2019 Liabilities Amount (₹) Assets Amount (₹) Creditors 38,000 Cash at Bank 11,500 Mrs. A's Loan 10,000 Stock 6,000 B's Loan 15,000 Debtors 19,000 Reserve 5,000 Furniture 4,000 A's Capital 10,000 Plant 28,000 B's Capital 8,000 18,000 Investments 10,000 Profit and LossA/C 7,500 86,000 86,000 The firm was dissolved on 31st March, 2019 and both the partners agreed to the following:(a) A took Investments at an agreed value of ₹ 8,000. He also agreed to settle Mrs. A's Loan.(b) Other assets realised as: Stock − ₹ 5,000; Debtors − ₹ 18,500; Furniture − ₹ 4,500; Plant − ₹ 25,000.(c) Expenses of realisation came to ₹ 1,600.(d) Creditors agreed to accept ₹ 37,000 in full settlement of their claims.Prepare Realisation Account, Partners' Capital Accounts and Bank Account.