a b and c were partners sharing profits and losses in the ratio of 3 2 1 on mar 31 2 609135

A, B and C were partners sharing profits and losses in the ratio of 3:2:1 on Mar 31, 2010 their balance sheet was as follows:

Liabilities

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Rs

Assets

Rs

Sundry Creditors

30,800

Cash at Bank

7,000

Bills Payable

27,200

Stock

39,600

A”s Loan

20,000

Debtors 30,000

General Reserve

24,000

Less: Provision 2,000

28,000

Capital Accounts:

Joint Life Policy

8,000

A

40,000

Furniture

20,000

B

32,000

Machinery

87,400

C

16,000

1,90,000

1,90,000

The firm was dissolved on Apr 1, 2010. Joint Life Policy was taken over by A at 125%. Stock realised 1/11th less. Debtors realised 90% furniture fetched 26% less while machinery was sold for 105%. In addition, one bill for Rs 10,000 under discount was dishonoured and had to be taken up by the firm. Expenses of realization amounted to Rs 3,970.

You are required to provide the necessary ledger accounts to close the books of the firm.

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