A and B are partnersin a firm sharing profits in the ratio of 3 : 2. Mrs.B has given a loan of Rs.40,000 to the firm and A has also given a loan of Rs.80,000 to the firm. The firm was dissolved and its assets realised Rs.60,000. State the order of payment of Mrs. B’s loan and A’s loan assuming that there was no other third party liability of the firm.