Hema and Garima were partners in a firm sharing profits i the ratio of 3:2. on marsh 31 2015 their balance sheet were as follows​:



On the above date the firm was dissolved. The various assets were realized and liblilities were settled as under:
(i) Garima agreed to pay her husband's loan.
(ii) Leasehold Premises realized Rs. 1,50,000 and Debtors Rs. 2,000 less. 
(iii) Half the creditors agreed to accept furniture of the firm as full settlement of their claim and remaining half agreed to accept 5% less.
(iv) 50% Stock was taken over by Hema on cash payment of Rs. 90,000 and remaining stock was sold for
Rs. 94,000.
(v)  Realisation expenses of Rs. 10,000 was paid by Garima on behalf of firm.
(vi)  Prepare Realisation a/c, capital a/c and Bank a/c.