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P , Q and R are partners sharing profit...

P , Q and R are partners sharing profits and losses in the ratio of ` 3 : 3 : 2` respectively . Their respective capitals are in their profit-sharing proportions . On 1st April, 2019 , the totoal capital of the firm and the balance of General Reserve are ₹ 80,000 and ₹ 20,000 respectively . During the year 2018-19 , the firm made of profit of ₹ 28,000 before chainging interest on capital @ 5%. The drawings of the partners are P - ₹ 8,000 , Q - ₹ 7,000 and R - ₹ 5,000 . On 31st March , 2019 , their liabilities were ₹ 18,000 .
On this date , they decided to dissolve the firm . The assets realised ₹ 1,08,600 and realisation expenses amounted to ₹ 1,800 .
Prepare necessary Leadger Accounts to close the books of the firm .

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Capitals on 31st March , 2018, X - ₹ 50,530 , Y - ₹ 33,580 , Z - ₹ 16, 630 , Assets on 31st March , 2018 : ₹ 1,18,740 , Gain (Profit) on Realisation : ₹ 1,500 , Final Payment : X - ₹ 51, 280 , Y- ₹ 34, 080 , Z - ₹ 16,880 , Total of Bank Account : ₹ 1,23,000.
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