Mrs. Rita chowdhary and Miss Sobha are partners in a firm , Fancy Garments Exports , sharing profits and losses equally . On 1st April, 2018, the Balance Sheet of the firm was: Liabilities ₹ Assets ₹ Sundry Creditors 75,000 Cash 6,000 Bills Payable 30,000 Bank 30,000 Mr. Chowdhary's Loan 15,000 Stock 75,000 Reserve Fund 24,000 Book Debts 66,000 Mrs. Rita Chowdhary's Capital 90,000 Less: Provision for Doubtful Debts 6,000 60,000 Miss Sobha's Capital 30,000 Plant and Machinery 45,000 Land and Building 48,000 2,64,000 2,64,000 The firm was dissolved on the date given above. The following transactions took place:(a) Mrs. Rita Chowdhary undertook to pay Mr.Chowdhary's Loan and took over 50% of the Stock at a discount of 20%.(b) Book Debts realised ₹ 54,000; balance of the Stock was sold off at a profit of 30% on cost.(c) Sundry Creditors were paid out at a discount of 10%. Bills Payable were paid in full .(d) Plant and Machinery realised ₹ 75,000. Land and Building ₹ 1,20,000.(e) Mrs. Rita Chowdhary took over the goodwill of the firm at a valuation of ₹ 30,000.(f) An unrecorded asset of ₹ 6,900 was handed over to an unrecorded liability of ₹ 6,000 in full settlement.(g) Realisation expenses were ₹ 5,250.Show Realisation Account, Partners' Capital Accounts and Bank Account in the books of the firm.