Rohit Kunal and Sarthak are partners in a firm They decided to dissolve their firm Pass necessary Jou entries for the following after various assets other than Cash and Bank and the third party liability been transferred to Realisation Account a Kunal agreed to pay off his wife s loan of Rs 6 000 b Total Creditors of the firm were Rs 40 000 Creditors worth Rs 10 000 were given a piece of furniture costing Rs 8 000 in full and final settlement Remaining Creditors allowed a discount of 10 c Rohit had given a loan of Rs 70 000 to the firm which was duly paid d A machine which was not recorded in the books was taken over by Rs Kunal at Rs 3 000 whereas expected value was Rs 5 000 e The firm had a debit balance of Rs 15 000 in the Profit and Loss Account on the date of dissolution f Sarthak paid the realisation expenses of Rs 16 000 out of his private funds who was to get remuneration of Rs 15 000 for completing dissolution process and was responsible to bear all the realisation expenses