=+The partners agreed to dissolve the partnership on 30th June, 1959. As attempts to sell the business

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=+The partners agreed to dissolve the partnership on 30th June, 1959.

As attempts to sell the business as a going concern had failed, the realisation of the assets was likely to be spread over some months and it was agreed that as cash was received it should be distributed. Ζ had no assets outside the partnership.

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