Alpha and Beta run a florist business and shared profit and loss on a 1:1 basis. Due to the economic downturn and unprofitable trading conditions, they decided to sell off their business as at 31 March 2020 to a local businessman. Their Statement of Financial Position as at 31 March 2020 was as follows: RM Alpha and Beta + Statement of Financial Position as at 31 March 2020 RM Non Current Assets: Equipment 81,000 Furniture 10.800 Current Assets: Inventory 5,400 Accounts receivable 22,950 Cash at bank 37,800 66,150 91,800 Less: Current liabilities: Accounts payable Net current assets (76,950) (10,800) 81,000 Capital accounts: Alpha Beta 54,000 27,000 81,000 The expenses of dissolution were RM3,240. Alfa was to take the inventory at a valuation of RM1,350. They sold the assets as follows: Accounts receivable RM20,250 Equipment RM108,000, and Furniture RM2,700 Beta managed to get RM4,050 in discount from the suppliers. Required: Prepare the necessary accounts to show the results of the dissolution of the partnership