Following is the Balance Sheet of Vishnu, Sanjiv and Sudhir as at 31st March, 2018: Profit-sharing ratio of the partners is 5 : 3 : 2. At the above date, the partners decided to dissolve the firm. The assets were realised as follows: Bill Receivable were realised at a discount of 5%. All Debtors were good. Stock realised ₹ 22,000. Land and Building realised 40% higher than the book value. Furniture was sold for ₹ 8,000 by auction and auctioneer’s commission amounted to ₹ 500. Computers were taken by Vishnu for ana greed valuation of ₹ 3,000. Investments were sold in the open market at a price of ₹ 45,000 for which commission of ₹ 600 was paid to the broker. Bills Payable were paid at full amount. Creditors however agreed to accept 10% less. All other liabilities were paid off at their book value. The firm retrenched their employees three months before the dissolution of the firm and firm had to pay ₹ 20,000 as compensation. Prepare Realisation Account, Partners Capital Accounts and Cash Account.