The three partners of Joy Trading, namely Johan, Oscar and Yong agreed to share profits and losses of the partnership in a ratio of 4:3:1. Due to various disagreements amongst the partners, they decided to dissolve the partnership on 31 March 2022. The balance sheet of the partnership as at 31 March 2022 is as follows: Balance Sheet as at 31 March 2022 RM RM Non-Current Assets: Plant and Machinery 165,000 Motor vehicle 110,000 Furniture and Fittings 25,000 300,000 Current Assets: Inventories 115,000 Debtors 185,000 Bank 18,000 318,000 Current Liability: Creditors (57,600) 260,400 560,400 Capital: Johan 340,000 Oscar 290,000 Yong (69,600) 560,400 The following terms and conditions were agreed upon among the partners: Yong was unable to pay up the amount due to the partnership. Johan and Oscar agreed to absorb Yongs debts. 5 Oscar took over all the debtors at RM165,000. Oscar agreed to take over the plant and machinery at book value to start up his own business. Johan took over some assets at the following values: RM Motor vehicle 85,000 Inventories 100,000 Johan was required to settle the creditors for RM54,000. Dissolution expenses of RM2,500 were paid. You are required to prepare the following ledger accounts in T-format as at 31 March 2022 for the dissolution: Realisation account. (6) Partners capital accounts. (11) Bank account.