A, B and C were equal partners. On 31st March, 2019, their Balance Sheet stood as: Liabilities Amount (₹) Assets Amount (₹) Creditors 50,400 Cash 3,700 Reserve 12,000 Stock 20,100 Capital A/cs: Debtors 62,600 A 40,000 Loan to A 10,000 B 25,000 Investments 16,000 C 15,000 80,000 Furniture 6,500 Building 23,500 1,42,400 1,42,400 The firm was dissolved on the above date on the following terms:(a) For the purpose of dissolution, Investments were valued at ₹ 18,000 and A took over the Investments at this value.(b) Fixed Assets realised ₹ 29,700 whereas Stock and Debtors realised ₹ 80,000.(c) Expenses of realisation amounted to ₹ 1,300.(d) Creditors allowed a discount of ₹ 800.(e) One Bill receivable for ₹ 1,500 under discount was dishonoured as the acceptor had become insolvent and was unable to pay anything and hence the bill had to be met by the firm.Prepare Realisation Account, Partner's Capital Accounts and Cash Account showing how the accounts would finally be settled among the partners.