Sonia, Rohit and Udit are partners sharing profits in the ratio of 5:3:2. Their Balance Sheet as on March 31, 2017 was as follows:

The firm was dissolved on that date. Close the books of the firm with following information:
1. Buildings realised for Rs.1,90,000, Bills receivable realised for Rs.1,10,000, Stock realised Rs.1,50,000, and Machinery sold for Rs.48,000 and furniture for Rs. 75,000,
2. Bank loan was settled for Rs.1,30,000. Creditors and Bills payable were settled at 10% discount,
3. Rohit paid the realisation expenses of Rs.10,000 and he was to get a remuneration of Rs.12,000 for completing the dissolution process. Prepare necessary ledger accounts.