A , B and C were partners sharing profits in the ratio of ` 2: 2 :1` . They decided to dissolve their firm on 31st March , 2019 when the Balance Sheet was :

Following transactions took place :
(a) A took over Stock at ₹ 36,000 . He also took over his wife's loan .
(b) B took over half of Debtors at ₹ 28,000.
(c) C took over investments at ₹ 54,000 and half of Creditors at their book value.
(d) Remaining Debtors realised 60% of their book value. Furniture sold for ₹ 30,000 , Machinery ₹ 82,000 and Land ₹ 1,20,000.
(e) An unrecorded asset was sold for ₹ 22,000 .
(f) Realisation expenses amounted to ₹ 4,000 .
Prepare necessary Ledger Accounts to close the books of the firm.