the company also agreed to pay the trade creditors which were agreed to allow a disc 609151

X, Y and Z carry on business in partnership sharing profits and losses in the proportions of ½, 3/8, and 1/8, respectively. On Mar 31, 2010, they agreed to sell their business to Victory Ltd. Their position on that date was as follows:

Liabilities

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Rs

Assets

Rs

Capitals

Freehold Property

1,44,000

X 1,20,000

Machinery

1,26,000

Y 90,000

Book Debts

45,000

Z 78.000

2,88,000

Stocks

69,000

Loan on Mortgage

48,000

Cash

6,000

Trade Creditors

54,000

3,90,000

3,90,000

Victory Ltd took the following assets at the valuation as follows:

Freehold Property 30% more; Machinery 30% less; Book Debts 90%; Stock 10% less; Goodwill Rs 38,220.

The company also agreed to pay the Trade Creditors which were agreed to allow a discount of 2%. The company paid Rs 2,01,000 in fully paid shares of Rs 10 each and the balance in cash. The expenses amounted to Rs 4,500.

You are required to prepare the necessary ledger accounts in the books of the firm.

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