A, B and C sharing profits equally, dissolved their firm on 30th June 2013, on which date their Balance Sheet was as follows : Capital and LiabilitiesAmount (Rs.)AssetsAmount (Rs.)Sundry Creditors31,000Bank6,300Reserve for Contingency18,000Debtors55,000Profit & Loss A/c12,000Stock81,000A's Wife Loan12,000Furniture20,000Bank Loan at 12%20,000Plant53,700Capital A/cs : A60,000Current Account : C22,000 B50,000 C20,000Current A/cs : A10,000 B5,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯2,38,000––––––––––––––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯2,38,000–––––––––––––––––––– (1) There is a bill for Rs. 5,000 under discount. This bill was received from 'R'. R proved insolvent and 60% were received from his estate. (2) It was found that an investment not recorded in the books is worth Rs. 8,000. This is taken over by one of the creditors at this value. (3) A agreed to accept furniture in full settlement of his wife's loan. (4) Bank Loan was repaid alongwith interest for nine months. (5) Assets realised as follows : Debtors Rs 24,500; Stock Rs 60,000; Plant Rs 28,000. Prepare necessary accounts.