Yogesh and Naresh were partners sharing profits equally. They dissolved the firm on 1st April, 2019. Naresh was assigned the responsibility to realise the assets and pay the liabilities at a remuneration of ₹10,000 including expenses. Balance Sheet of the firm as on that date was as follows: Liabilities Amount (₹) Assets Amount (₹) Creditors 40,000 Cash/Bank 6,000 Bills Payable 40,000 Investments 30,000 Naresh's Loan 44,000 Debtors 40,000 Mrs. Yogesh's Loan 42,000 Less: Provision for Doubtful Debts 4,000 36,000 Investment Fluctuation Reserve 8,000 Bills Receivable 33,400 Capital A/cs: Profit and Loss A/c 1,10,600 Yogesh 21,000 Naresh 21,000 42,000 2,16,000 2,16,000 The firm was dissolved on following terms:(a) Yogesh was to pay his wife's loan.(b) Debtors realised ₹ 30,000.(c) Naresh was to take investments at an agreed value of ₹ 26,000.(d) Creditors and Bills Payable were payable after two months but were paid immediately at a discount of 15% p.a.(e) Bills Receivable were received allowing 5% rebate.(f) A Debtor previously written off as Bad Debt paid ₹ 15,000.(g) An unrecorded asset realised ₹10,000.Prepare Realisation Account, Partners' Capital Accounts, Partners' Loan Account and Cash/Bank Account.