The three partners of JLM Associates, namely Johan, Lau and Muthu agreed to share the profits and losses of the partnership in a ratio of 3:2:1. Due to various disagreements amongst the partners, they decided to dissolve the partnership on 30 June 2022. The following terms and conditions were agreed among the partners: i. Muthu was unable to pay up the amount due to the partnership. Johan and Lau agreed to absorb Muthu's debts. ii. Lau took over all the debtors at RM150,000. iii. Lau agreed to take over the plant and machinery at book value to start his own business. iv. Johan took over some assets at the following values: v. Johan was required to settle the creditors for RM53,000. vi. Dissolution expenses of RM2,500 were paid. You are required to prepare the following ledger accounts in T-format as at 30 June 2022 for the purpose of dissolution: a. Realisation Account. b. Partners' Capital Account. (14)