Shilpa, Meena and Nanda decided to dissolve their partnership on 31st March, 2018. Their profit-sharing ratio was 3 : 2 : 1 and their Balance Sheet was as under: Liabilities ₹ Assets ₹ Capital A/cs: Land 81,000 Shilpa 80,000 Stock 56,760 Meena 40,000 1,20,000 Debtors 18,600 Bank Loan 20,000 Nanda's Capital 23,000 Creditors 37,000 Cash 10,840 Provision For Doubtful Debts 1,200 General Reserve 12,000 1,90,200 1,90,200 It is agreed as follows:The stock of value of ₹ 41,660 are taken over by Shilpa for ₹ 35,000 and she agreed to discharge bank loan. The remaining stock was sold at ₹ 14,000 and debtors amounting to ₹ 10,000 realised ₹ 8,000. Land is sold for ₹ 1,10,000. The remaining debtors realised 50% at their book value . Cost of realisation amounted to ₹ 1,200 . There was a typewriter not recorded in the books worth of ₹ 6,000 which were taken over by one of the Creditors at this value . Prepare Realisation Account , Partners' Capital Accounts, and Cash Account to close the books of the firm.