Mary, Jane and Susan are in partnership sharing profits and losses in the ratio $2$:$2$:$1$ respectively. The following was their balance sheet as at December $31,2022.$

Cost Depreciation NBV

$ $ $

Non$-$current assets

Premises $42,00032,00010,000$

Motor vehicle $14,00010,0004,000$

Furniture and fittings $6,0002,0004,000$

$62,00044,00018,000$

Current assets

Inventory $24,000$

Trade Receivables $6,80030,800$

$$48,800$

Capital and Liabilities

Capital: Mary $7,000$

Jane $7,000$

Susan $4,00018,000$

Current accounts: Mary $6,800$

Jane $5,000$

Susan $3\mathrm{.}40015,200$

Non$-$current Liabilities

Loan from Toby $6,000$

Current Liabilities

Trade payables $7,800$

Bank overdraft $1,8009,600$

$$48,000$

On December $31,2022$ the partners decide to terminate the business. The following took place:

I. Mary took over one of the motor vehicle for $$5,000$

II$.$ Inventory was taken over by Susan for $$12,000$

III. Premises sold for $$9,000$

IV$.$ Inventory sold for $$12,000$

V$.$ Motor vehicles sold for $$1,000$

VI$.$ Furniture and fittings sold for $$1,000$

VII. Receivables realized $$6,450$ and payables were paid in full

VIII. Dissolution expenses amounted to $$100$

IX$.$ Susan was declared insolvent and was unable to repay the amount owed to the partnership. The partnership was terminated on December $31,2022$

Required: prepare the following accounts to recorded the termination of the partnership.

A$.$ Realisation account

B$.$ Bank account

C$.$ Partners$$ Capital Account