Bale and Yale are equal partners of a firm. They decide to dissolve their partnership on 31st March, 2019 at which date their Balance Sheet stood as:

a The assets realised were:

Stock 22,000; Debtors   7,500; Machinery   16,000; Building 35,000.

b Yale took over the Furniture at 9,000.

c Bale agreed to accept 2,500 in full settlement of his Loan Account.

d Dissolution Expenses amounted to 2,500. Prepare the:

i Realisation Account; ii Capital Accounts of Partners;

iii Bale's Loan Account; iv Bank Account.