Shaima and Rahil were sharing profits (losses) in the ratio of 3:2, their Balance Sheet as on March 31, 2016 is as follows: + Balance Sheet of Shaima and Rahil as on March 31, 2016 Amount Liabilities Amount OMR Assets 38,000 Bank OMR Creditors 11,500 Loan 10,000 Stock 6,000 Reserve 7,500 Debtors 19,000 Furniture 4,000 Plant 28,000 Capital's: Shaima 10,000 Investment 10,000 Rahil 13,000 78,500 78,500 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 Partner's Capital Account