Anju, Manju and Sanju were partners in a firm sharing profits in the ratio of 2 : 2 : 1. On 31st March, 2019, their Balance Sheet was:

Creditors50,000Cash 60,000
Bank Loan35,000Debtors75,000
Employees’ Provident Fund15,000Stock40,000
Investments Fluctuation Reserve10,000Investments20,000
Commission Received in Advance8,000Plant50,000
Capital A/c : Profit and Loss A/c3,000
Anju 50,000  
Manju 50,000  
Sanju 30,0001,30,000 
 2,48,000 2,48,000

On this date, the firm was dissolved. Anju was appointed to realise the assets. Anju was to receive 5% commission on the sale of assets (except cash) and was to bear all expenses of realisation.
Anju realised the assets as follows: Debtors Rs. 60,000; Stock Rs. 35,500; Investments Rs. 16,000; Plant 90% of the book value. Expenses of Realisation amounted to Rs. 7,500. Commission received in advance was returned to customer after deducting Rs. 3,000.
Firm had to pay Rs. 8,500 for Outstanding Salary, not provided for earlier, Compensation paid to employees amounted to Rs. 17,000. This liability was not provided for in the above Balance Sheet. Rs. 20,000 had to be paid for Employees’ Provident Fund.
Prepare Realisation Account, Capital Accounts of Partners and Cash Account. 


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