Poole and Burns, who share profits and losses equally, decide to dissolve their partnership as at June 2013. Their statement of financial position on that date was as follows:- 80,000 Buildings Tools and fixtures 2.900 82,900 Accounts receivable 8,400- Cash 600 9,000 91.900 Capital account: Poole 52,680 35,120 Burns Accounts payable 4,100 91,900 The accounts receivable realised $8,200. The buildings $66,000 and the tools and fixtures $1,800. The expenses of dissolution were $400 and discounts totaling $300 were received from creditors. Required: Prepare the accounts necessary to show the results of the realization and of the disposal of cash