A partnership firm has three partners : X, Y and Z with capitals as X : ₹20,000; Y : ₹10,000 and Z ₹10,000. The creditors amounted to ₹20,000 and sundry assets to ₹60,000. In dissolution, the assets were realised as follows: 1st instalment ₹20,000; 2nd instalment ₹20,000 and final realisation ₹10,000. The partners share profits and losses in the ratio of 3 : 2 : 1.

Show the piece-meal distribution of the realizations on

(i) Surplus Capital Method

(ii) Maximum Loss Method.