X, Y and Z carrying on business as merchants and sharing profits and losses in the ratio of `2 : 2 : 1` , dissolved their firm as at 31st March 2019, on which date their Balance Sheet was as follows :

A bill for ₹ 5,000 received from Mohan discounted from bank is not met on maturity .
The assets except Cast at Bank and Investments were sold to a company which paid ₹ 3,25,000 in cash . The investments were sold and ₹ 56,500 were received . Mohan proved insolvent and a dividend of 50% was received from his estate . Sundry Creditors (including Bills Payable ) were paid ₹ 57,000 in full settlement .
Realisation Expenses amounted to ₹ 15,000 .
Prepare Realisation Account , Partner's Capital Accounts and Bank Account .

Explanation

Gain (Profit) on Realisation - ₹ 74,000 , Final Payment: X - ₹ 1,24, 600 , Y- ₹ 1,24, 600 , Z- ₹ 39,800 , Total of Bank Account - ₹ 4,06, 500.