- Example 6 MOS and O are partners sharing profit and loss in the ratio of 2:2:1. Their balance sheet on 31 March,2020. Liabilities OMR Assets OMR Creditors 200000 Cash at bank 200000 Capital accounts Sundry debtors: 130000 100000 500000 Less: provision : 30,000 S 200000 Stock 200000 100000 Fixed assets 500000 1000000 1000000 They close the business and following amounts are realized. Fixed assets : OMR 450000 Stock : OMR 226,000 Debtors : OMR 90,000 Creditors were paid OMR 190,000 in full satisfaction of their claim. The expense of dissolu OMR 6,000 Show the realization accounts