Pradeep and Rajesh were partners in a firm sharing profits and losses in the ratio of 3 : 2. They decided to dissolve their partnership firm on 31st March, 2018. Pradeep was deputed to realise the assets and to pay off the liabilities. He was paid ₹ 1,000 as commission for his services. The financial position of the firm on 31st March, 2018 was as follows: BALANCE SHEET as at 31st March, 2018 Liabilities Amount (₹) Assets Amount (₹) Creditors 80,000 Building 1,20,000 Mrs. Pradeep's Loan 40,000 Investment 30,600 Rajesh's Loan 24,000 Debtors 34,000 Investment Fluctuation Fund 8,000 Less: Provision for Doubtful Debts 4,000 30,000 Capital A/cs: Bills Receivable 37,400 Pradeep 42,000 Bank 6,000 Rajesh 42,000 84,000 Profit and Loss A/c 8,000 Goodwill 4,000 2,36,000 2,36,000 Following terms and conditions were agreed upon:(a) Pradeep agreed to pay off his wife's loan.(b) Half of the debtors realised ₹ 12,000 and remaining debtors were used to pay off 25% of the creditors.(c) Investment sold to Rajesh for ₹ 27,000.(d) Building realised ₹ 1,52,000.(e) Remaining creditors were to be paid after two months, they were paid immediately at 10% p.a. discount.(f) Bill receivables were settled at a loss of ₹ 1,400.(g) Realisation expenses amounted to ₹ 2,500.​Prepare Realisation Account.