Following was the Balance Sheet of D , T and G as at 31st March 2019 :

The firm was dissolved on the above date . The assets realised and liabilities were paid as follows :
(i) Debtors realised ₹ 28,000 , Creditors and Bills Payable were paid at a discount of 10% .
(ii) Stock was taken by T for ₹ 15,000 and Furniture was sold to N for ₹ 12,000 .
(iii) Land and Building was sold for ₹ 2,80, 000 .
(iv) An unrecorded asset of estimated value of ₹ 1,20,000 was sold for ₹ 1, 00,000 .
Prepare Realisation Account , Capital Accounts of D , T and G and Bank Account .

Explanation