12. The following is the Balance Sheet of X, Y and Z sharing profits in the ratio of 2 : 2:1. Liabilities Assets Creditors Capital : X Capital : Y 64,000 90,000 60,000 Sundry Assets Cash at Bank Capital : Z 1,96,000 8,000 10,000 2,14,000 2,14,000 The firm is dissolved. Sundry assets realised * 1,88,000 and creditors accepted 62,000 in full settlement. Expenses amounted to 4,000. Z was insolvent and final dividend of 60% was received from his estate. Prepare Realisation Account, Bank Account and Partners' Capital Account. [Apply Garner vs. Murray Principle] 5+5+10