A and B are partners in a firm sharing profits and losses in the ratio of ` 3: 2` . On 31st March , 2019, their Balance Sheet was as follows :

The firm was dissolved on 31st March , 2019 , and both the partners agreed to the following :
(a) A took investments at an agreed value of ₹ 8,000 . He also agreed to settle Mrs. A's Loan.
(b) Other assets realised as : Stock - ₹ 5,000 , Debtors - ₹ 18,500 , Furniture - ₹ 4, 500 , Plant - ₹ 25,000.
(c) Expenses of realisation came to ₹ 1,600 .
(d) Creditors agreed to accept ₹ 37,000 in full settlement of their claims .
Prepare Realisation Account , Partner's Capital Accounts and Bank Account .