The balance sheet of Ashwani and Bharat as of March $31,2017,$ is shown below.

On that date, the firm was dissolved. The following are the further information:

$($i$)$ Ashu pledged to repay the loan debt and took stock at Rs$\mathrm{.}8,000$

$($ii$)$ Rajat took half of the investment for a $10\%$ discount. Debtors were paid Rs$\mathrm{.}38,000.$

Creditors were paid at a rate of Rs$\mathrm{.}380$ or less. The buildings sold for Rs$.1,30,000,$ the goodwill for Rs$.12,000,$ and the remaining investment for Rs$.9,000.$ Rajat purchased an old typewriter that was not noted in the accounts for Rs$.600.$ The cost of realization is Rs$.2,000.$

Prepare $-$

$1.$Realization account

$2.$Partners capital account $$ Ashu and Rajat

$3.$Bank account.