A, B and C started business on 1st April, 2018 with capitals of 1,00,000; 80,000 and 60,000 respectively sharing profits losses in the ratio of 4 : 3 : 3. For the year ended 31st March, 2019, the firm suffered a loss of 50,000. Each of the partners withdrew 10,000 during the year.

On 31st March, 2019, the firm was dissolved, the creditors of the firm stood at 24,000 on that date and Cash in Hand was 4,000. The assets realised 3,00,000 and Creditors were paid 23,500 in full settlement of their claims.

Prepare Realisation Account and show your workings clearly.