dissolution account

Example 5.6 A, B, C and D dissolved their partnership on May 1 , Their balance sheet on that date is as follows. They share profits and losses in the ratio of A3/10,B 3/10C1/5 and D 1/5. They were unable to sell all the assets en bloc immediately after dissolution. The sales were made as follows: The expenses of realisation was N1,000. Cash repayments followed immediately after each sale. You are required to show how the sale proceeds were disbursed to partners