Pass necessary Journal entries for the following transactions on the dissolution of the firm of P and Q after the various assets (other than cash ) and outside liabilities have been transferred to Realisation Account :
(a) Bank Loan ₹ 12,000 was paid .
(b) Stock worth ₹ 16,000 was taken over by partner Q .
(c) Partner P paid a creditor ₹ 4,000 .
(d) An asset not appearing in the books of accounts realised ₹ 1,200 .
(e) Expenses of realisation of ₹ 2,000 were paid by partner Q .
(f) Profit on realisation ₹ 36,000 was distributed between P and Q in ` 5 : 4 ` ratio .