The firm of Akhil and Bikram was dissolved on 31st March, 2023. On that date, their Capitals were: Akhil

The firm of Akhil and Bikram was dissolved on 31st March, 2023. On that date, their Capitals were: Akhil ₹ 1,70,000 and Bikram ₹ 30,000. Bikram owed ₹ 20,000 to the firm; ₹ 1,00,000 were owed by the firm to Akhil and ₹ 2,00,000 were due to the Trade Creditors. Profits and losses were shared in the proportions of 2/3 to Akhil and 1/3 to Bikram.

The assets realised ₹ 4,50,000 excluding ₹ 20,000 borrowed by Bikram. The liabilities were settled at book values.

Prepare Realisation Account, Capital Accounts of the partners and Cash Account.