Give the necessary journal entries for the following transactions on dissolution of the firm of Anita and Ravi on 31st March 2016, after the various assets (other than cash) and the third party liabilities have been transferred to Realisation Account. They shared profits and losses in the ratio 3 : 2. (a) Ravi was to get a remuneration of Rs.23,000 for completing the dissolution process. He also agreed to bear realization expenses. Realisation expenses of Rs.10,000 were paid by Ravi from the firm’s cash. (b) Amitesh, an old customer whose account for Rs.60,000 was written off as bad debt in the previous year, paid 90%. (c) Creditors ofRs.40,000, accepted furniture valued at Rs.38,000 in full settlement of their claim. (d) Land and Building was sold for Rs.3,00,000 through a broker who charged 2% commission. (e) There were 500 shares of Rs.40 each in Vision Ltd., acquired at a cost of Rs.22,000 and had been written off completely from the books. These shares are now valued at Rs.50 each and divided among the partners in their profit sharing ratio. (f) Profit on realization was Rs.45,000.