Osama, Saqib and Waqas are partners in a business firm sharing profits and losses equally. Waqas dies of COVID-19 and the firm is dissolved. On the date of dissolution, the capitals of Osama, Saqib and Waqas were 20,000, Rs. 15000, and Rs.10, 000 respectively and outside liabilities amounted to Rs. 65,000. Osama had advanced Rs.10,000 as loan to the firm. State how the amount realized shall be used if the assets are realized: (a) Rs.135,000 (b) 1,05,000?