P, Q and R are the partners in Bosco Engineering Works sharing profits and losses at 6: 3:5. The Balance Sheet as on 31.12.2017 is given below: Balance Sheet as on 31st December 2017 Liabilities Amount Assets Amount () Capital Accounts: Land and Building 10,000 P 25,000 Furniture & Fixture 5,000 R 15,000 40,000 Debtors 30,000 Current Accounts: Stock 23,100 P 1,000 Bank 2,500 R 500 1,500Q's Current Accounts 4,900 Reserve 1,400 Creditors 28,600 Mortgage Loan 4,000 75,500 75,500 It was decided by the partners to dissolve the partnership on 31.12.2017. The following amount has been realized: Furniture & Fixture 2,000; Land and Building * 6,000; Debtors 20,000 and Stock * 15,000. Creditors are agreed to forgo 25% in full settlement of their total dues. The full amount of Mortgage Loan has been paid. Realisation expenses paid for 1,650. It was ascertained that had become insolvent. Q's estate had contributed only 50 paise in a rupee. You are required to prepare Realisation Account, Bank Account and Partners Capital Account following the rule given in Garner Vs. Murray