Following is the Balance Sheet of Vishnu, Sanjiv and Sudhir as at 31st March, 2018: Liabilities Amount (₹) Assets Amount (₹) Bills Payable 20,000 Cash 8,000 Creditors 18,000 Bills Receivable 12,000 Mrs. Vishnu's Loan 20,000 Stock 25,000 Outstanding Salary 5,000 Sundry Debtors 40,000 Profit and Loss A/c 10,000 Less: Provision for D. Debts 4,000 36,000 Workmen Compensation Reserve 15,000 Capital A/cs: Land and Building 50,000 Vishnu 40,000 Furniture 10,000 Sanjiv 30,000 Computers 5,000 Sudhir 18,000 88,000 Investments 30,000 1,76,000 1,76,000 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.