Srijan, Raman and Manan were partners in a firm sharing profits and losses in the ratio of 2 : 2 : 1. On 31st, March, 2017 their Balance Sheet was as follows: BALANCE SHEET OF SRIJAN, RAMAN AND MANAN as on 31st March, 2017 Liabilities Amount (₹) Assets Amount (₹) Capitals: Capital: Manan 10,000 Srijan 2,00,000 Plant 2,20,000 Raman 1,50,000 3,50,000 Investments 70,000 Creditors 75,000 Stock 50,000 Bills Payable 40,000 Debtors 60,000 Outstanding Salary 35,000 Bank 10,000 Profit and Loss Account 80,000 5,00,000 5,00,000 On the above date they decided to dissolve the firm.(a) Srijan was appointed to realise the assets and discharge the liabilities. Srijan was to receive 5% commission on sale of assets (except cash) and was to bear all expenses of realisation.(b) Assets were realised as follows: ₹ Plant 85,000 Stock 33,000 Debtors 47,000 (c) Investments were realised at 95% of the book value.(d) The firm had to pay ₹ 7,500 for an outstanding repair bill not provided for earlier.(e) A contingent liabillity in respect of bills receivable, discounted with the bank had also materialised and had to be discharged for ₹ 15,000.(f) Expenses of realisation amounting to ₹ 3,000 were paid by Srijan.Prepare Realisation Account, Partners' Capital Accounts and Bank Account.