[Ans. (i) Loss on Realisation 63,000 (iii) Cash brought in by D* 1,000 (v) Cash paid to B 36,572 (ii) C's Deficiency 9,000 (iv) Cash paid to A 59,428 (vi) Total of Cash A/c 1,54,000.] 10. A, B, C D - : 3 : 3 : 2 : 2 31 , A, B, C and D were partners sharing profits and losses in the ratio of 3:3:2:2 respecti following is their Balance Sheet as on 31st March, 2018 : Balance Sheet Amount 15,000 Cash at Bank 10,500 Liabilities Sundry Creditors A's Loan Partners' Capital A/cs : A B 20,000 15,000 Sundry Debtors Less: Provision Stock 35,000 Furniture C's Capital D's Capital Assets 60,500 2018 The firm was dissolved on the above date. The assets realised as follows: Sundry Debtors Stock Furniture 16,000 500