A, B and C were partners sharing profits in the ratio of 2 : 2 : 1. They decided to dissolve their firm on 31st March, 2019 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 Less: Provision for Doubtful Debts 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.