On 1st April, 2018, A, B and C commenced business in partnership sharing profits and losses in proportion of 1/2, 1/3 and 1/6 respectively. They paid into their Bank A/c as their capitals 22,000; 10,000 by A, 7,000 by B and 5,000 by C. During the year, they drew 5,000; being 1,900 by A, 1,700 by B and 1,400 by C.

On 31st March, 2019, they dissolved their partnership, A taking up Stock at an agreed valuation of 5,000, B taking up Furniture at 2,000 and C taking up Debtors at 3,000. After paying up their Creditors, there remained a balance of 1,000 at Bank. Prepare necessary accounts showing the distribution of the cash at the Bank and of the further cash brought in by any partner or partners as the case required.