Bale and Yale are equal partners of a firm . They decide to dissolve their partnership on 31st March , 2019 at which date their Balance Sheet stood as :

(a) The assets realised were :
Stock ₹ 22,000 , Debtors ₹ 7,500 , Machinery ₹ 16,000 , Building ₹ 35,000 .
(b) Yale took over the Furniture at ₹ 9,000.
(c) Bale agreed to accept ₹2,500 in full settlement of his Loan Account .
(d) Dissolution Expenses amounted to ₹ 2,500.
Prepare the :
(i) Realisation Account `" "` (ii) Capital Accounts of Partners ,
(iii) Bale's Loan Account , `" "` (iv) Bank Account .