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Problem 4 : Prashant and Praveen were partners in a firm sharing profits and losses in the proportion of their capitals. The financial position of the firm on 31st December 2016, when they decided to dissolve the firm was as follows: Scanned with CamScanner Balance Sheet As at 31st March 2016 Liabilities Amount Assets Amount Capitals: Goodwill 20,000 Prashant 6,00,000 Praveen 2,52,000 Building 1.68,000 4,20,000 Investments 1,55,000 Investment Fluctuation Fund 40,000 Debtors 1,70,000 Reserve Fund 1,20,000 Less: PBDD 20,000 1,50,000 Mrs. Prashant's Loan Sundry Creditors 2,00,000 Bills Receivables 1,85,000 40,00,00 Bank Current A/c 30,000 Deferred Revenue Expenditure 40,000 11,80,000 11,80.000 It was agreed that: 1) Prashant agreed to pay off his wife's loan with interest of Rs 25,000. 2) Bad debts and discount allowed to debtors amounted to Rs 30,000. 4) Praveen took away the investment at Rs 1, 35,000. Building realized Rs 7, 60,000 5) Creditors were payable after 3 months. They were paid immediately at 10% discount. 6) Bills Receivables were settled at a loss of Rs 7,000. 7) Dissolution expenses amounted to Rs12, 500 paid by Praveen. Prepare: 1. Realisation Account 2. Partners Capital Account 3. BankAccount