Pass necessary Journal entries for the following transactions

11 :- Pass necessary Journal entries for the following transactions, on the dissolution of a partnership firm of Kavita and Suman on 31st March, 2022, after the various assets (other than cash) and third party liabilities have been transferred to Realisation account.
(a) Kavita took over stock Amounting to Rs 1,00,000 at Rs 90,000.
(b) Creditors of Rs 2,00,000 took over plant and machinery of Rs 3,00,000 in full settlement of their claim.
(c) There was an unrecorded asset of Rs 23,000 which was taken over by Suman at Rs 17,000.
(d) Realisation expenses Rs 2,,000 were paid by Kavita.
(e) Bank loan of Rs 21,000 was paid off.
(f) Loss on dissolution amounted to Rs 7,000.

Solution :-