Srijan , Raman and Manan were partners in a firm sharing profits and losses in the ratio of ` 2 : 2 : 1` . On 31st March , 2017 their Balance Sheet was as follows :

On the above date they decided to dissolve the firm .
(a) Srijan was appointed to realise the assets and discharge the liabilities . Srijan was to receive 5% commission on sale of assets (except cash ) and was to bear all expenses of realisation.
`{:(,(b),"Assets were realised as follows",,"₹"),(,,"Plant",,"85,000"),(,,"Stock",,"33,000"),(,,"Debtors",,"47,000"):}`
(c) Investment were realised at 95 % of the book value.
(d) The firm had to pay ₹ 7,500 for an outstanding repair bill not provided for earlier .
(e) A contingent liability in respect of bills receivable , discounted with the bank had also materialised and had to be discharged for ₹ 15,000 .
(f) Expenses of realisation amounting to ₹ 3,000 were paid by Srijan.
Prepare Realisation Account , Partner's Capital Accounts and Bank Account .