Following is the Balance Sheet of A and B as at 31st March , 2019 who share profits and losses in the ratio of `3 : 2` :

On the above date , the firm was dissolved and following arrangements were made :
(i) A promised to pay Mrs. A's Loan and took half of the Investments @ 10% discount .
(ii) Stock and remaining Investments were sold @ 10% discount .
(iii) A and B agreed that B shall use the firm's name for which he wil pay ₹ 40 , 000 . He also agreed to pay Bills Payable at a discount of 10% .
(iv) Debtors realised ₹ 35, 000 , Bills Receivable ₹ 13,500 , Plant and Machinery ₹ 38 , 900 and Building ₹ 1, 20 ,000.
(v) There was a car in the firm , which was written off from the books . It was taken over by A for ₹ 23, 400 .
(vi) Creditors were paid 90% in full and final settlement of their dues .
(vii) Expenses of dissolution amounted to ₹1,700 .
Prepare Realisation Account , Capital Account of Partners and Bank Account in the books of the firm.