QUESTION 1 Mary, Jane and Susan are in partnership sharing profits and losses in the ratio 2:2:1 respectively. The following was their balance sheet as at December 31, 2022. On December 31, 2022 the partners decide to terminate the business. The following took place: I. Mary took over one of the motor vehicle for $5,000 II. Inventory was taken over by Susan for $12,000 III. Premises sold for $9,000 IV. Inventory sold for $12,000 V. Motor vehicles sold for $1,000 VI. Furniture and fittings sold for $1,000 VII. Receivables realized $6,450 and payables were paid in full VIII. Dissolution expenses amounted to $100 IX. Susan was declared insolvent and was unable to repay the amount owed to the partnership. The partnership was terminated on December 31,2022 Required: prepare the following accounts to recorded the termination of the partnership. A. Realisation account B. Bank account C. Partners' Capital Account