c) B, C and D are partners sharing profits and losses in the ratio of 3:2:1 respectively. They decided to dissolve their partnership on 31st December 2018. The following was their statement of financial position before dissolution: Plant and Machinery Vehicles Furniture Inventory Accounts Receivable Cash at bank Ksh. 2,800,000 2,200,000 500,000 450,000 500,000 150,000 Ksh. Capitals: B 2,500,000 C 2,000,000 D 1,500,000 Current A/C B 250,000 120,000 D (180,000) Accounts payable 410,000 6,600,000 6,600,000 The Assets realized are as follows:- Ksh. Plant and machinery 2,300,000 Vehicles 2,000,000 Furniture 600,000 Inventory 400,000 Accounts receivable 400,000 Accounts payable agreed a final settlement of sh. 300,000 while dissolution expenses were sh. 50,000 Required:- Prepare i) Realization Account ii) Bank account iii) Partnership capital account (5 marks) (4 marks) (5marks)