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Illustration 4: Kavita, Savita and Anita are partners in a firm sharing profit and loss in the ratio of 3:2:1. Their Balance Sheet as on 3 1st March 2015 stood as follows: Balance Sheet as on 31st March 2015 Liabilities Amount Assets Amount Capital: Goodwill 27,500 Kavita 3,00,000 Plant and Machinery 3,00,000 Savita 2,00,000 5,00,000 Investments 1,00,000 Loan from Kavita's Husband 25,000 Inventory 1,26,000 Reserve fund 1,35,000 Debtors 1,00,000 Workmen's Compensation Fund 15,000 Less PBDD 10,000 90,000 Trade creditors 1,25,000 Bills Receivable 40,000 Bills payable 50,000 Prepaid Rent 2,500 Cash 10,000 Anita's Capital Account 55,000 Profit and Loss Account 99,000 8,50,000 8,50,000 On the above date the firm was dissolved and the following terms were decided: 1. Assets realized as follows: Inventory Rs 91,000 Debtors Rs 90,000 Plant and Machinery Rs 2, 50,000 Investments Rs 40,000 Goodwill Rs 20,000 2. There was an unrecorded printer of Rs 9,000 which was sold for Rs 6,000 3. Savita took over bills receivable at Rs 35,000 and bills payable at its book value 4. Kavita agreed to pay off her husband's loan. 5. A contingent liability for bill discounted at Rs 40,000 was settled by Kavita. Creditors were settled at a discount of 10% 6. Realisation expanses were Rs 10,500 which were met by Anita Prepare: 1. Realisation A/c 2. Partner's Capital A/c 3. CashA/c