Bonnie and Clyde have been in partnership for several years sharing profits equally. The partnership accounting year end is 31 December. On 20 February 20x4, they have decided to dissolve the partnership. After preparing the SPL for the period from 1 January 20x4 to 20 February 20x4, the SFP as of the latter date is as follows:

Requie:
1. Prepare the partnership’s realisation account.
2. Prepare the partnership’s bank account.
3. Prepare the partners’ capital accounts.