Give the necessary journal entries for the following transactions on dissolution of the firm of Aman and Rajat on 31st March, 2024, after the transfer of various assets (other than cash) and the third party liabilities to Realisation Account

Give the necessary journal entries for the following transactions on dissolution of the firm of Aman and Rajat on 31st March, 2024, after the transfer of various assets (other than cash) and the third party liabilities to Realisation Account. They shares profits and losses in the ratio of 2 : 1.

(a) There was a bill of exchange of ₹ 10,000 under discount. The bill was received from Derek who became insolvent.

(b) Bills Payable of ₹ 30,000 falling due on 30th April, 2024 was discharged at ₹ 29,550.

(c) Creditors of ₹ 30,000 took over stock of ₹ 10,000 at 10% discount and the balance was paid to them in cash.

(d) There was an old typewriter which had been written off completely. It was estimated to realize ₹ 600. It was taken away by Rajat at 25% less than the estimated price.

(e) Aman agreed to take over the responsibility of completing dissolution at an agreed remuneration of ₹ 1,000 and to bear all realization expenses. Actual realisation expenses ₹ 800 were paid by the firm.