(Goodwill Appears in Balance Sheet) .
A , B and C are partners in a firm sharing profits in the ratio of ` 2 : 1 : 1` . Their Balance Sheet as at 31st March , 2019 was as follows :

The firm was dissolved on that date . Assets realised : Goodwill ₹ 20 , 000 , Land and Building ₹ 1, 00 , 000 , Plant and Machinery ₹ 50,000 , Car ₹ 28,000 and Debtors 50% of the book value .
Realisation Expenses were ₹ 2, 000 . Prepare Realisation Account , Capital Accounts of Partners and Cash Account to close the books of the firm .