Surjit and Rahi were sharing profits (losses) in the ratio 3 : 2, their Balance sheet as on March 31, 2012 is as follows Balance Sheet of Surjit and Rahi as on March 31, 2012 Capital and LiabilitiesAmt.AssetsAmt.Creditors38,000Bank11,500Mrs. Surjit loan10,000Stock6,000Reserve15,000Debtors19,000Rahi's Loan5,000Furniture4,000Capitals:Plant28,000 Surjit10,000Investment10,000 Rahi8,000Profit and loss7,500 ––––––– –––––––86,00086,000 ––––––– ––––––– The firm was dissolved on March 31, 2012 on the following terms: 1. Surjit agreed to take the investments at Rs. 8,000 and to pay Mrs Surjit's loan. 2. Other assets were realised as follows Stock Rs. 5,000 Debtors Rs. 18,500 Furniture Rs. 4,500 Plant Rs. 25,000 3. Expenses on realisation amounted to Rs. 1,600 4. Creditors agreed to accept Rs. 37,000 as a final settlement. You are required to prepare realisation account partner's capital account and bank account.