Anju, Manju and Sanju were partners in a firm sharing profits in the ratio of 2 : 2 : 1 . On 31st March, 2018, their Balance Sheet was: Liabilities ₹ Assets ₹ Creditors 50,000 Cash 60,000 Bank Loan 35,000 Debtors 75,000 Employees Provident Fund 15,000 Stock 40,000 Investments Fluctuation Reserve 10,000 Investments 20,000 Commission Received in Advance 8,000 Plant 50,000 Capital A/cs: Profit and Loss A/c 3,000 Anju 50,000 Manju 50,000 Sanju 30,000 1,30,000 2,48,000 2,48,000 On this date , the firm was dissolved . Anju was appointed to realise the assets . Anju was to receive 5% commission on the sale of assets (except cash) and was to bear all expenses of realisation .Anju realised the assets as follows : Debtors ₹ 60,000; Stock ₹ 35,500; Investments ₹ 16,000; Plant 90% of the book value . Expenses of Realisation amounted to ₹ 7,500. Commission received in advance was returned to customers after deducting ₹ 3,000.Firm had to pay ₹ 8,500 for Outstanding Salary, not provided for earlier , Compensation paid to employees amounted to ₹ 17,000. This liability was not provided for in the above Balance Sheet . ₹ 20,000 had to be paid for Employees' Provident Fund.Prepare Realisation Account , Capital Accounts of Partners and Cash Account.