Pass Journal entries for the following transactions at the time of dissolution of the firm :
(a) Loan of ₹ 10,000 advanced by a partner to the firm was refunded .
(b) X , a partner , takes over an unrecorded asset (Typewriter) at ₹ 300.
(c) Undistributed balance (Debit) of Profit and Loss Account ₹ 30,000 . The firm has three partners X , Y and Z .
(d) Assets of the firm realised ₹ 1,25,000 .
(e) Y who undertakes to carry out the dissolution proceedings is paid ₹ 2,000 for the same .
(f) Creditors are paid ₹ 28,000 in full settlement of their account of ₹ 30,000.