A and B were partners in a firm from 1.­4­.2008 with capitals of Rs.60,000 and Rs.40,000 respectively. They shared profits and losses in the ratio of 3:2. They carried on business for 2 years. In the first year, they made a profit of Rs.50,000 and in the 2nd year ending on 31st March 2010, they incurred a loss of Rs.20,000. As the business was no longer profitable, they decided to wind up. Creditors on that date were Rs.20,000. The partners withdrew Rs.8,000 each per year for their personal expenses. The assets realised Rs.1,00,000. The expenses on realization were Rs.3,000. Prepare Realisation A/c and Partner's Capital A/c and show your working clearly.