A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2. On 31st March, 2019, their Balance Sheet was as follows:

BALANCE SHEET as at 31st March, 2019

The firm was dissolved on 31st March, 2019 and both the partners agreed to the following:

a A took Investments at an agreed value of 8,000. He also agreed to settle Mrs. A's Loan.

b Other assets realised as: Stock − 5,000; Debtors − 18,500; Furniture − 4,500; Plant − 25,000.

c Expenses of realisation came to  1,600.

d Creditors agreed to accept  37,000 in full settlement of their claims. Prepare Realisation Account, Partners' Capital Accounts and Bank Account.