P, Q and R were partners in a firm sharing profits and losses in the ratio of 5 : 3 : 2. They agreed to dissolve their partnership firm on 31st March, 2019. P was deputed to realise the assets and pay the liabilities. He was paid ₹ 1,000 as commission for his services. The financial position of the firm was: Balance Sheet as at 31st March, 2019 Liabilities Amount (₹) Assets Amount (₹) Creditors 10,000 Stock 5,500 Bills Payable 3,700 Investments 15,000 Investments Fluctuation Reserve 4,500 Debtors 7,100 Capital A/cs: Less: Provision for Doubtful Debtors 450 6,650 P 37,550 Cash 5,600 Q 15,000 52,550 R's Capital A/c 8,000 Plant and Machinery 30,000 70,750 70,750 P took over Investments for ₹ 12,500. Stock and Debtors realised ₹ 11,500. Plant and Machinery were sold to Q for ₹ 22,500 for cash. Unrecorded assets realised ₹ 1,500. Realisation expenses paid amounted to ₹ 900.Prepare necessary Ledger Accounts to close the books of the firm.