E, C and G were in partnership sharing profits and losses in the ratio 3:2:1 respectively. A summary of the statement of financial position of the partnership as at 30th September 2009 is as follows:

Non-Current Assets Current Assets Bank Account

Total Assets

GH

21,000 Capital and Liabilities: 23,700 Capital: E

18,300 C

GH

22,200 14,400 9,900 6,000 10,500 63,000

G Loan Account

. Trade Payables

-

C

63,000 Capital & Liabilities

The partners decided to dissolve the firm as at their last accounting date. The asset realised GH61,480.

You are required to:

Close the books of the firm.