c) Ni Nene and Nana were in partnership sharing profit in the ratio 3 2 1 respectively A summary of the statement of financial position of the partnership as at 30 September, 2018 is as follows: GH GHE Capital Account Non-Current Assets NI 15,000 Plant & Machinery 10.000 Nene 9.000 Motor Vehicles 3.600 Nana 6,000 Furniture 7.400 Current Account Current Assets N 7.200 Inventory Nene 5,400 Trades Receivable 13.500 Nana 3.900 Bank 14.000 Petty Cash 4.300 10.200 Loan Account Nene Trade payables 6,000 10.500 63.000 Due to a disagreement between Ni and Nene, the partners decided to dissolve the partnership. The following decisions were taken in relation to the dissolution The cash balance should be paid into the bank (a) The trade receivables realized GH12.600. (1) The trade payables were settled for GH9,900, the difference was granted as cash discount (1) Nii was to take over the motor vehicle at GH 3,780. (The inventory was sold for GH12.200 (1) The plant and machinery were disposed of at GH20,000 (vi) The furniture was sold for GH12.900 (vili) Nene's loan was transferred to his capital account () Partners' current account balances were transferred to capital accounts You are required to prepare (a) The Realization Account (15 marks) (b) The Bank Account (10 marks) (c) The Partners Capital Accounts in a columnar form showing the final settlement among the partners