On 1 August 20.5. the furniture and fittings were sold for N$42 000 cash. The vehicle was taken over by Pascoe at a mutually agreed value of N$48 000. The inventory was sold for N$30 000 cash .The debtors settled their debts in full by paying N$ 35 000 to the partnership .All the creditors were paid and a settlement discount of N$2 300 was received .N$39 000 was repaid in respect of the long term loan. The liquidation costs were N$ 15 000. All partners have sufficient personal assets to cover any deficits in their capital accounts. You are required to: 3.1 Prepare the Bank and capital ledger accounts in the partnerships records in order to carry out the dissolution. (30 Marks)