A and B sharing profits and losses in the ratio of ` 3 : 2` agreed upon the dissolution of the firm on 31st March , 2019 at which date their Balance Sheet was as follows :

The firm was dissolved on the given date and following transactions took place :
(i) A took 50% of the Stock at a discount of 20%.
(ii) Remaining Stock was sold at a profit of 30% .
(iii) ₹ 12,000 out of Sundry Debtors were not recovered .
(iv) Land and Building realised ₹ 1, 40 , 000 .
(v) Half of the Trade Creditors accepted Plant and Machinery at 10% less than the book value and Cash of ₹ 5,000 in full settlement of their claims .
(vi) Remaining Trade Creditors were paid at a discount of 10%.
(vii) Realisation expenses were ₹ 5,000.
(viii) Z , an old customer , whose account was written off as bad debt in the previous year , paid ₹ 500.
(ix) A contigent liability of ₹ 1,000 was discharged .
(x) Furniture was sold for ₹ 10,000 .
Prepare Realisation Account , Partner's Loan Account , Partners' Capital Accounts and Bank Account .

Explanation