A, B and C were partners sharing profits in the ratio of 2 : 2 : 1 . They decided to dissolve their firm on 31st March, 2018 when the Balance Sheet was : Liabilities Amount (₹) Assets Amount (₹) Creditors 40,000 Cash 40,000 Bills Payable 46,000 Debtors 70,000 Employees’ Provident Fund 32,000 Furniture 6,000 64,000 Mrs. A’s Loan 38,000 Stock 50,000 C’s Loan 30,000 Investments 60,000 Investments Fluctuation Reserve 16,000 Furniture 42,000 Capitals A/cs: Machinery 1,36,000 A 1,20,000 Land 1,00,000 B 1,00,000 Goodwill 30,000 C 1,00,000 3,20,000 5,22,000 5,22,000 Following transactions took place :(a) A took over Stock at ₹ 36,000. He also took over his wife's loan.(b) B took over half of Debtors at ₹ 28,000.(c) C took over Investments at ₹ 54,000 and half of Creditors at their book value.(d) Remaining Debtors realised 60% of their book value . Furniture sold for ₹ 30,000; Machinery ₹ 82,000 and Land ₹ 1,20,000.(e) An unrecorded asset was sold for ₹ 22,000.(f) Realisation expenses amounted to ₹ 4,000.Prepare necessary Ledger Accounts to close the books of the firm.