Rekha and Chetana sharing profits as 3 : 1 and they agree upon dissolution. The balance sheet as on 31 March, 2018 is as under: Balance sheet of Rekha and Chetana as on 31 March, 2018 Liabilities Rs. Assets Rs. 2,400 Cash at Bank 3,600 Stock Loan Creditors Capital: 5,000 9,000 3,200 Rekha 22,000 14,000 Chetana 13,60035, 600Plant and Machinery10, 400 41,600 41,600 a) Rekha took over plant and Machinery at an agreed value of Rs. 12,000 b) Stock and furniture were sold for Rs.8, 400 and Rs.2, 780 respectively c) Debtors were took over by Chetana at Rs.13,000 d) Liabilities were paid in full by the firm e) Realisation expenses were Rs.320. Prepare : 1) Realisation account 2) Partners capital accounts and 3) Bank account. Additional information: Furniture Debtors