j k and l were in partnership sharing profits and losses in the ratio of 2 3 5 they 609145

J, K and L were in partnership sharing profits and losses in the ratio of 2:3:5. They prepared the following Balance Sheet on Dec 31, 2009, when they decided to dissolve:

Liabilities

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Rs

Assets

Rs

Loan from Bank (against the securityofPlant and Machinery)

75,000

Plant and Machinery

1,50,000

Loan from Mrs. L (with on charge on stock)

1,03,750

Debtors

50,000

Loan from L

20,000

Stock

1,00,000

Trade Creditors

1,01,250

Advance to 1

20,000

Capitals:

Cash

5,000

J

30,000

Profit and Loss Account (Dr. Balance)

75,000

K

40,000

L

30,000

4,00,000

4,00,000

Plant and Machinery, Debtors and stock realised 70%. Prepare the necessary ledger accounts (including loan from Mrs. L Account and Trade Creditors’ Account, after considering the position of partners as follows:

J

K

L

Private Estate

100000

50000

50000

Private liabilities

38,334

85,000

46,666

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