Jas, Jis, and Jus are three members to the partnership 3J sharing profit 4:3.1 respectively, on the 1" of January 2018, the three of them decide to terminate their partnership. The balance sheet immediately prior to this is shown below: Balance sheet as at 31 December 2017 RM RM Assets Freehold building 120.000 Vehicle cost price RM 10.000) 48.000 Equipment (cost price RM 45.000) 25.000 Inventories 61.250 Account Receivable 18. 150 Bank 22.000 Total Assets 324.400 Capital and Lists Capital Jas 120,000 10.000 60.000 260.000 Current Account Jas Jis 5.200 6.400 2,800 14.400 20.000 Loans Liabetes Account Payable 30.000 324.400 All of the assets except for one vehicle are to be realized. By agreement with the creditors, they are willing for a settlement of RM 29,500. Realization expense amount to RM 2,500 and one of the two cars is to be taken by Jus personally at a valuation of RM 20,000. The realization values are as follow RM Freehold builone 150.000 Vehicle 22.000 E-mail 12.000 Inventories Account Receivable 5.000