Following is the Balance Sheet of A and B as at 31st March , 2019 :

The firm was dissolved on 31st March 2019 and following transactions took place : (i) A promised to pay Mrs . A's Loan and took Stock-in-Trade at ₹ 4, 000 . (ii) B took half the Investments @ 10% discount . (iii) Debtors realised ₹ 19,000 . (iv) Creditors and Bills Payable were due after was one month but they were paid immediately at a discount of 6% per annum . (v) Plant realised ₹ 25, 000 , Building ₹ 40 , 000 , Goodwill ₹ 6, 000 and remaining Investments at ₹ 4, 500 . (vi) There was an old typewriter in the firm which had been written off completely from the books . It is now estimated to realise ₹ 300 . It was taken away by B at this estimated price . (vii) Realisation expenses were ₹ 1, 000 .
Show the Realisation Account , Bank Account , Partner's Loan Account and Partner's Capital Accounts in the books of the firm .

Explanation

Working Note : Discount on -
Creditors = ₹ 30,000 `xx` 6/100 `xx` 1/12 = ₹ 150 ,
Bills Payable = ₹ 8,000 `xx` 6/100 `xx` 1/12 = ₹ 40.