Ashu and Harish are partners sharing profits and losses as ` 3 : 2 ` . They decided to dissolve the firm on 31st March 2019. Their Balance Sheet on the above date was :

Ashu is to take over the building at ₹ 95,000 and Machinery and Furniture is taken over by Harish at value of ₹ 80,000 . Ashu agreed to pay Creditor and Harish agreed to meet Bank overdraft . Stock and investments are taken by both partner in profit-sharing ratio. Debtors realised for ₹ 46,000 , expenses of realisation amounted to ₹ 3,000 . Prepare necessary Ledger Accounts .