1. Orange, apple and Banana were in partnership sharing profits and losses in the ratio of 3:2:1. They decided to dissolve the partnership and to distribute sale proceeds as and when realised. The partners' capitals were: Orange Rs. 10,000, apple Rs. 9000 and, 2/5 Banana Rs. 5,000. Apple's loan (Cr) amount to Rs.3,000. Sundry creditors" amounted to Rs. 6,000. The assets were realised as follows: Stock. Rs 3000 2000 2500 3000 Furniture. Rs Debtors. Rs Expenses. Rs. July 2000 500 August 1500 200 September 2000 300 October 1500 200 Draw up a statement the distribution of cash and the journal entry for closing finally the capital accounts of the partners. 300 100