Krishna and Arjun are partners in a firm. They share profits in the ratio of 4 : 1. They decide to dissolve the firm on 31st March, 2019 at which date their Balance Sheet stood as:

The realisation shows the following results:

a Goodwill was sold for 1,000.

b Debtors were realised at book value less 10%. c Trademarks realised 800.

d Machinery and Stock-in-Trade were taken by Krishna for 14,400 and 3,600 respectively. e An unrecorded asset estimated at 500 was sold for 200.

f Creditors for goods were settled at a discount of 80. The expenses on realisation were 800. Prepare Realisation Account, Partners' Capital Accounts and Bank Account.