X, Y and Z carrying on business as merchants and sharing profits and losses in the ratio of 2 : 2 : 1 ,dissolved their firm as at 31st March, 2018 on which date their Balance Sheet was as follows: Liabilities ₹ Assets ₹ Sundry Creditors 41,500 Cash at Bank 22,500 Bills Payable 20,000 Stock 80,000 Bank Loan 40,000 Debtors 50,000 General Reserve 50,000 Less: Provision for Doubtful Debts 2,500 47,500 Investments Fluctuation Reserve 40,000 Investments 55,000 Capital A/cs: Premises 1,51,500 X 75,000 Y 75,000 Z 15,000 1,65,000 3,56,500 3,56,500 A bill for ₹ 5,000 received from Mohan discounted from bank is not met on maturity.The assets except Cash at Bank and Investments were sold to a company which paid ₹ 3,25,000 in cash.The Investments were sold and ₹ 56,500 were received. Mohan proved insolvent and a dividend of 50% was received from his estate . Sundry Creditors (including Bills Payable) were paid ₹ 57,500 in full settlement. Realisation Expenses amounted to ₹ 15,000.Prepare Realisation Account , Partners' Capital Accounts and Bank Account .