D, E and F were in partnership for a number of years, sharing profits in the ratio 5:3:2 respectively. The partnership suffered loses as result of an economic recession. They therefore decided to dissolve the partnership on 30 June 2007, the end of the financial year of the partnership. R200 000 On 30 June 2007, the balance sheet of the partnership was as follows: Capital D R100 000 Plant and machinery E 140 000 Accumulated depreciation on plant 60 000 and machinery 300 000 Vehicles Loan 110 000 Accumulated depreciation on vehicles (60 000) 300 000 (140 000) 300 000 Creditors Joint life policy 90 000 40 000 Bank Stock 20 000 50 000 180 000 Debtors Provision for bad debts (10 000) 5 40 000 5 40 000 Further information relating to the dissolution: 1. On 2 July 2007, D personally paid R5 600 in respect of dissolution expenses on behalf of the partnership 2. The partnership were disposed of as follows: Motor vehicles were sold at a loss of R 60 000 after one vehicle was taken over by Fat its book value of R 52 000. The joint life policy realized R23 000. Stock realized R56 000. Debtors realized their net book value. Plant and machinery were sold for R90 000. 3. Liabilities were all duly paid and R9 000 discount received from creditors. 4. A debit balance on a capital account is to be made good by an additional cash contribution by the particular partner. Required Show the following ledger accounts that are necessary to close off the books of the partnership: (a) Realization account; and (b) Capital accounts