Shilpa , Meena and Nanda decided to dissolve their partnership on 31st March , 2019 . Their profit-sharing ratio was `3 : 2 : 1` and their Balance Sheet was as under :

It is agreed as follows :
The stock of value of ₹ 41, 660 are taken over by Shilpa for ₹ 35,000 and she agreed to discharge bank loan .
The remaining stock was sold at ₹ 14,000 and debtors amounting to ₹ 10,000 realised ₹ 8,000 . Land is sold for ₹ 1,10,000 . The remaining debtors realised 50% at their book value . Cost of realisation amounted to ₹ 1,200 . There was a typewriter not recorded in the books worth of ₹ 6,000 which were taken over by one of the Creditors at this value . Prepare Realisation Account , Partner's Capital Accounts and Cash Account to Close the books of the firm .