Vinod , Vijay and Venkat are partners sharing profits and losses in the ratio of `3 : 2 :1` . They decided to dissolve their firm on 31st March 2019 , the date on which their Balance Sheet stood as :

The following additional information is given :
(a) The Investments are taken by Vinod for ₹ 5,000 in settlement of his loan
`{:((b) , "Assets realised as follows:" ,, "₹"), (,"Stock",, 17","500), (,"Debtors",, 14","500), (,"Furniture" ,, 6","800), (,"Machinery",, 30","300):}`
(c) Expenses on realisation amounted to ₹ 2,000.
Close the books of the firm giving relevant Ledger Accounts.

Explanation

Loss on Realisation - ₹ 8,400 , Payment to Vinod - ₹ 23, 800, Vijay - ₹ 10,200, Venkat - ₹ 7,600 , Total of Bank Account - ₹ 72,600.