A , B and C were equal partners . On 31st March , 2019, their Balance Sheet stood as :

The firm was dissolved on the above date on the following terms :
(a) For the purpose of dissolution ,Investments were valued at ₹ 18,000 and A took over the Investments at this value .
(b) Fixed Assets realised ₹ 29,700 whereas Stock and Debtors realised ₹ 80,000.
(c) Expenses of realisation amounted to ₹ 1,300.
(d) Creditors allowed a discount of ₹ 800.
(e) One Bill Receivable for ₹1,500 under discount was dishonoured as the acceptor had become insolvent and was unable to pay anything and hence the bill had to be met by the firm .
Prepare Realisation Account , Partner's Capital Accounts and Cash Account showing how the accounts would finally by settled among the partners .

Explanation

Loss on Realisation - ₹ 3,000 , Cash paid to A , B and C - ₹ 25,000 , ₹ 28,000 , ₹ 18,000 respectively . Total of Cash Account - ₹ 1, 23, 400.