Sanjay, Tarun and Vineet shared profit in the ratio of 3 : 2 : 1 on December 31, 2012 Their balance sheet was as follows: Balance Sheet of Sanjay, Tarun and Vineet as on December 31 2013 Capital and LiabilitiesAmt.AssetsAmt.CapitalsPlant90,000Sanjay 1,00,000Debtors60,000TArun1,00,000Furniture32,000Vineet70,000––––––––2,70,000Stock60,000Creditors80,000Investments70,000Bank Payable30,000Bills Receivable36,000Cash in Hand32,000 ––––––– ––––––3,80,0003,80,000 ––––––– –––––– On this date, the firm was dissolved. Sanjay was appointed to realise the assets. Sanjay was to receive 6 % commission on the sale fo assets (except cash) and was to bear all expenses of realisation. Sanjay realised the assets as follows: Plant Rs. 72,000, Debtors Rs. 54,000, Furniture Rs. 18,000, Stock 90% of the book value. Investments Rs. 76,000 and biills receivable Rs. 31,000. Expenses of realisation amounted to 4,500. Prepare realisation account, capital account and cash account.