X , Y and Z were partners sharing profits in the ratio of ` 2 : 2 : 1` . The Balance Sheet as at 31st March ,2019 , when they dissolved the firm was as follows :

It was agreed that :
(i) X to take over furniture at ₹ 8,000 and debtors amounted to ₹ 1,20,000 at ₹ 1,17 , 000 and the creditors of ₹ 16,000 were to be paid by him at this figure .
(ii) Y is to take over all stock for ₹ 17,000 and some sundry assets at ₹72,000 (being 10% less than the book value).
(iii) Z to take over remaining sundry assets at 80 % of the book value and assume the responsibility of discharge of loan together with accrued interest of ₹2,300.
(iv) The expenses of realisation were ₹ 2,700 . The remaining debtors were sold to a debt collecting agency at 50% of the value .
Prepare necessary accounts to close the books of the firm .