Ashok , Babu and Chetan are in partnership sharing profit in the proportion of 1/2 , 1/3 , 1/6 respectively . They dissolve the partnership of the 31st March , 2019 when the Balance Sheet of the firm as under :

The Machinery was taken over by Babu for ₹ 45,000 , Ashok took over the investment for ₹ 40,000 and Freehold property took over by Chetan at ₹ 55,000 . The remaining Assets realised as follows :
Sundry Debtors ₹ 56,500 and Stock ₹ 36, 500 . Sundry Creditors were settled at discount of 7% . A office computer , not shown in the books of accounts realised ₹ 9,000 . Realisation expenses amounted to ₹ 9,000 . Realisation expenses amounted to ₹ 3,000 .
Prepare Realisation Account , Partner's Capital and Bank Account .

Explanation

Gain(Profit) on Realisation - ₹ 2,400 , Final Payments , Ashok - ₹ 41,200 , Babu - ₹ 15,800 . Amount brought in by Chetan - ₹ 24,000 , Total of Bank Account - ₹ 1, 34, 100.