979 Illustration 12 A, B and Care partners of a firm of Chartered Accountants having offices in Bombay, Hyderabad and Bhopal, sharing profits and losses in the ratio of 5: 3:2 respectively. The statement of affairs of the firm as on 31.3.2018 is shown below: Particulars Capital Alc --A 15.000 Capital Alc-B 12.000 Capital Alc-C 6,000 Current Alc-A 7,550 Current A/c -B 2,575 Current Alc-C 1.115 Accounts Payable 4,915 Accounts Receivable --- Bombay 12,000 Accounts Receivable --Hyderabad 8,625 Accounts Receivable - Bhopal 9.875 Goodwill 5.000 Cash in Hand 575 Cash with Bank 5,700 TOTAL 45,465 45,465 On that date, due to old age, A desires to retire from the firm and the other two partners agree and it is decided that B would take over the Bomay and Hyderabad offices and C would take over the Bhopal office with the respective assets and liabilities. You are given the following additional information : (a) A's share of goodwill is valued at 15,000 and would be bought by B and C in their profit-sharing ratio. (b) Accounts payable include rent of Bhopal office for the month of February and March, 2016 at the monthly rent of 250 and the balance represents outstanding expenses of Bombay and Hyderabad offices. (c) Cash in hand is to be utilised to pay A and other settlements inter-se to take place before Ist May, 2016 and (d) Accounts receivable to be discounted by 2%. Draw up Realisation Account, Partners Capital Accounts and Cash Account