Vinod, Vijay and Venkat are partners sharing profits and losses in the ratio of 3 : 2 : 1 . They decided to dissolve their firm on 31st March, 2018 , the date on which their Balance Sheet stood as: Liabilities Amount (₹) Assets Amount (₹) Creditors 17,000 Bank 3,500 Bills Payable 12,000 Stock 19,800 Vinod's Loan 5,300 Debtors 15,000 General Reserve 6,000 Less: Provision for D. Debts 1,000 14,000 Capital A/cs: Investments 4,000 Vinod 25,000 Furniture 10,000 Vijay 11,000 Machinery 33,000 Venkat 8,000 44,000 84,300 84,300 The following additional information is given:(a) The Investments are taken over by Vinod for ₹ 5,000(b) Assets realised as follows: ₹ Stock 17,500 Debtors 14,500 Furniture 6,800 Machinery 30,300 (c) Expenses on realisation amounted to ₹ 2,000.Close the books of the firm giving relevant Ledger Accounts.