P. Q and R were sharing profits and losses in the ratio of 5:3:2 On 1st January 2016 their balance sheet was as under. Assets Furniture Stock Debtors Less Provision Cash 20000 1000 Rs 3000 13000 19000 1000 Liabilities Sundry Creditors General Reserve Capital Accounts: P 10000 8000 15000 18500 36000 36000 The firm was dissolved on that date. The assets were realised as under. Furniture Rs. 1000, stock Rs. 10,000, Debtors Rs. 12,000; remaining creditors were paid at a discount of 5%. It was found however that there was a liability for Rs. 3050 for damages which had to be paid. The expenses came to Rs. 1000. R could contribute only Rs. 100. Required: Q Rs R 11500 5000 Show the Realization account, cash account and partner's capital accounts to close the books of the firm with the decision in Garner Vs. Murray.