Pass Journal entries for the following transactions at the time of dissolution of the firm: (a) Loan of Rs. 10,000 advanced by a partner to the firm was refunded. (b) X, a partner, takes over an unrecorded asset (Typewriter) at Rs. 300. (c) Undistributed balance (Debit) of Profit and Loss Account Rs. 30,000. The firm has three partners X, Y and Z. (d) Assets of the firm realised Rs. 1,25,000. (e) Y who undertakes to carry out the dissolution proceedings is paid Rs. 2,000 for the same. (f) Creditors are paid Rs. 28,000 in full settlement of their account of Rs. 30,000.