Parth and Shivika were partners in a firm sharing profits in the ratio of `3 : 2` . The Balance Sheet of the firm on 31st March , 2014 was as follows :

On the above date , the firm was dissolved . The assets were realised and the liabilities were paid off as follows :
(i) 50% of the furniture was taken over by Parth at 20% less than book value . The remaining furniture was sold for ₹ 1,05 , 000.
(ii) Debtors realised ₹ 26,000 .
(iii) Stock was taken over by Shivika for ₹ 29 , 000 .
(iv) Shivika's sister's loan was paid off along with interest of ₹ 2,000 .
(v) Expenses on realisation amounted to ₹ 5,000 .
Prepare Realisation Account , Partner's Capital Accounts and Bank Account .

Explanation