QUESTION 3 E, C and G were in partnership sharing profits and losses in the ratio 3:2:1 respectively. A summary of the statement of financial position of the partnership as at 30th September 2009 is as follows: GH GH Non-Current Assets 21,000 Capital and Liabilities: Current Assets 23,700 Capital: E 22,200 Bank Account 18,300 14,400 G 9,900 Loan Account - C 6,000 Trade Payables 10,500 Total Assets 63,000 Capital & Liabilities 63,000 The partners decided to dissolve the firm as at their last accounting date. The asset realised GH61,480. You are required to: Close the books of the firm