Apel, Ere and Inie have been in partnership since school days, sharing profits and losses in the ratio 3:2:1. On December 31, 2020, they have decided to dissolve their partnership Below is their last statement of financial position prior to dissolution of the partnership. Statement of Financial Position as at December 31, 2020. Non-current assets GH GHC Premises 150,000 Machinery 36,000 Motor vehicles 14,000 200,000 Current assets Inventory 11,000 Trade receivables 7,600 Bank 1.200 19,800 Total assets 219,800 Liabilities and capitals Trade payables Capital accounts 6,400 Ere Apel 20.000 Ere 60.000 Inie 50.000 Current accounts Apel 9,700 7,500 Inic 16,200 219,800 Additional information: Good was valued and sold for GH 30,000, premises was sold for GH162,000, machinery for GH 24,000 and inventory for GHe 12,000. ii. The motor vehicles were taken over by partners at an agreed values as follows: Apel taken one for GH4,000, Ere one for GH6,000 and Inje one for GH 3,000, iii. An amount of GH47.400 was collected from debtors and creditors were discharged for GH6,280, the difference being due to discounts received. iv. The costs of dissolution amounted to GHe 700. Required; prepare a. Renlization account b. Capital accounts in columnar form c. Bank account