Yogesh and Naresh were partners sharing profits equally. They dissolved the firm on 1st April, 2019. Naresh was assigned the responsibility to realise the assets and pay the liabilities at a remuneration of  10,000 including expenses. Balance Sheet of the firm as on that date was as follows:

The firm was dissolved on following terms:

a Yogesh was to pay his wife's loan.

b Debtors realised 30,000.

c Naresh was to take investments at an agreed value of 26,000.

d Creditors and Bills Payable were payable after two months but were paid immediately at a discount of 15% p.a.

e Bills Receivable were received allowing 5% rebate.

f A Debtor previously written off as Bad Debt paid 15,000.

g An unrecorded asset realised 10,000.

Prepare Realisation Account, Partners' Capital Accounts, Partners' Loan Account and Cash/Bank Account.