The following was the Balance Sheet of P, Q and R on 31st March, 2018:The partners shared profits and losses in the proportion of 6 : 3 : 5. It was decided to dissolve the partnership as on the date of the Balance Sheet. The assets realised as under: Freehold Property ₹6,000; Furniture 2,000; Stock-in-trade ₹15,000; and Debtors ₹20,000. The expenses on realisation amounted to ₹2,000. The sundry creditors agreed to take 75 paise in the rupee in full satisfaction. It was ascertained that Q has become insolvent. A dividend of 50 p in the rupee was received from the Court Receiver. Write-up the Realisation Account, Bank Account, Capital and Current Accounts of the partners

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P's Capital Account R's Capital Account P's Current Account R's Current Account Liabilities Sundry Creditors Loan on mortgage of Freehold Property ₹ 25,000 Freehold Property 15,000 Furniture 1,000 Stock-in-trade 500 Debtors 30,000 Cash 4,000 Q's Current Account 75,500 Assets ₹ 10,000 5,000 23,100 30,000 2,500 4,900 75,500