Shaima and Rahil were sharing profits (losses) in the ratio of 3:2, their Balance Sheet as on March 31, 2016 is as follows:

The firm was dissolved on March 31, 2016 on the following terms:

1. Shaima agreed to take the investments at OMR 8,000 and to pay the Loan.

2. Other assets were realised as follows:

Stock	OMR	5,000
Debtors	OMR	18,500
Furniture	OMR	4,500
Plant	OMR	25,000

3. Expenses on Realisation amounted to OMR 1,600.

4. Creditors were paid OMR 37,000 as a final settlement.

You are required to prepare Realisation Account and Partners Capital Account.