Anup and Sumit are equal partners in a firm. They decided to dissolve the partnership on December 31, 2102. When the balance sheet is as under Balance Sheet of Anup and Sumit as on December 31, 2012 Capital and LiabilitiesAmt.AssetsAmt.Sundry Creditors27,000Cash at bank11,000Reserve Fund10,000Sundry Debtors12,000Loan40,000Plants47,000Capitals:Stock42,000 Anup60,000Leasehold Land60,000 Sumit60,000––––––––1,20,000Furniture25,000 –––––––––– ––––––––––––1,97,0001,97,000 –––––––––– –––––––––––– The assets were realised as follows Leasehold LandRs.72,000FurnitureRs.22,500StockRs.40,500PlantRs.48,000Sundry DebtorsRs.10,500 The creditors were paid Rs. 25,500 in full settlement. Expenses of realisation amount to Rs. 2,500. Prepare realisation account, bank account, partner's capital account to close the books of the firm.