Following is the Balance Sheet of Arvind and Balbir as at 31st March, 2019: Liabilities Amount (₹) Assets Amount (₹) Trade Creditors 45,000 Cash 750 Bills Payable 12,000 Bank 12,000 Mrs. Arvind's Loan 7,500 Stock 7,500 Mrs. Balbir's Loan 15,000 Investments 15,000 Reserve Fund 15,000 Book Debts 30,000 Investments Fluctuation Reserve 1,500 Less: Provision for Doubtful Debts 3,000 27,000 Capital A/cs: Building 22,500 Arvind 15,000 Plant 30,000 Balbir 15,000 30,000 Goodwill 6,000 Profit and Loss A/c 5,250 1,26,000 1,26,000 The firm was dissolved on the above date under the following arrangement:(a) Arvind promised to pay off Mrs. Arvind's Loan and took Stock at ₹ 6,000.(b) Balbir took half the Investments 10% discount.(c) Book Debts realised ₹ 28,500.(d) Trade Creditors and Bills Payable were due on average basis of one month after 31st March, but were paid immediately on 31st March 2% discount per annum.(e) Plant realised ₹ 37,500; Building ₹ 60,000; Goodwill ₹ 9,000 and remaining Investments ₹ 6,750.(f) An old typewriter, written off completely from the firm's books, now estimated to realise ₹ 450. It was taken by Balbir at this estimated price.(g) Realisation expenses were ₹ 1,500.Show Realisation Account, Capital Accounts of Partners and Bank Account.