Arnab, Ragini and Dhrupad are partners sharing profits

37 :- Arnab, Ragini and Dhrupad are partners sharing profits in the ratio of 3:1:1. Last year, conflicts arose due to certain issue of disagreements and on 31^st March, 2025, they decided to dissolve the firm. On that date their balance sheet was as under:

The assets were realised and the liabilities were paid as under :
(i) Arnab agreed to pay his brother’s loan.
(ii) Investments realised 20% less.
(iii) Creditors were paid at 10% less.
(iv) Building was auctioned for Rs 3,55,000. Commission on auction was Rs 5,000.
(v) 50% of the stock was taken over by Ragini at market price which was 20% less than the book value and the remaining was sold at market price.
(vi) Dissolution expenses were Rs 8,000. Rs 3,000 were to be borne by the firm and the balance by Dhrupad. The expenses were apid by him.
Prepare Realisation Account and Partner’s Capital Accounts.