Following is the Balance Sheet of Arvind and Balbir as at 31st March 2019:

The firm was dissolved on the above date under the following arrangement :
(a) Arvind promised to pay off Mrs. Arvind's Loan and took Stock at ₹ 6,000 .
(b) Balbir took half the investments @10% discount .
(c) Book Debts realised ₹ 28,500.
(d) Trade Creditors and Bills Payable were due on average basis of one month after 31st March but were paid immediately on 31st March @ 2% discount per annum .
(e) Plant realised ₹ 37, 500 , Building ₹ 60,000 , Goodwill ₹ 9, 000 and remaining investments ₹ 6,750.
(f) An old typewriter written off completely from the firm's books , now estimated to realise ₹ 450 . It was taken by Balbir at this estimated price.
(g) Realisation expenses were ₹ 1,500.
Show Realisation Account , Capital Accounts of Partners and Bank Account .