Alpha, Beta and Gamma were in partnership, sharing profits in the ratio of their fixed capitals. The Statement of Financial Position for the partnership at 30 June, 2020 was as follows: On July 1, 2020 the partnership was dissolved, and Gamma took over a vehicle valued at $45,000. Creditors were paid $288,000 in full settlement, while debtors were allowed a discount of $15,000. The loan was repaid in full. Legal and accounting costs associated with the dissolution amounted to $55,000. The other assets were sold, and realized: Equipment, \$945,000; Motor vehicles, $108,000, Inventory, $468,000. Prepare the following to record the dissolution of the partnership: a. The realization account ( 8 marks) b. The bank account ( 6 marks) c. The partners' capital accounts (8 marks)