Anju , Manju and Sanju were partners in a firm sharing profits in the ratio of `2 : 2: 1` . On 31st March 2019, their Balance Sheet was :

On this date , the firm was dissolved . Anju was appointed to realise the assets . Anju was to receive 5% commission on the sale of assets (except cash) and was to bear all expenses of realisation .
Anju realised the assets as follows : Debtors ₹ 60,000 , Stock ₹ 35, 500 , Investments ₹16,000 , Plant 90% of the book value . Expenses of Realisation amounted to ₹ 7,500 . Commission received in advance was returned to customers after deducting ₹ 3,000 .
Firm had to pay ₹ 8,500 for Outstanding Salary , not provided for earlier . Compensation paid to employees amounted to ₹ 17,000 . This liability was not provided for in the above Balance Sheet . ₹ 20,000 had to be paid for Employees Provident Fund.
Prepare Realisation Account , Capital Accounts of Partners and Cash Account .