Anju, Manju and Sanju were partners in a firm sharing profits in the ratio of 2:2:1. On 28th March 2017, their Balance Sheet was:

Liabilities	Rs.	Assets	Rs.
Creditors Bank Loan Employees' Provident Fund Investments Fluctuation Reserve Commission received in advance Capital A/cs: Anju    50,000 Manju 50,000 Sanju  30,000	50,000 35,000 15,000 10,000 8,000 1,30,000	Cash Debtors Stock Investments Plant Profit and Loss A/c	60,000 75,000 40,000 20,000 50,000 3,000
	2,48,000		2,48,000

On this date, the firm was dissolved. Anju was appointed to realise the assets. Anju was to receive 5% commission on the sale of assets(except cash) and was to bear all expenses of realisation.
Anju realised the assets as follows: Debtors Rs. 60,000; Stock Rs. 35,500; Investments Rs. 16,000; Plant 90% of the book value. Expenses of realisation amounted to Rs. 7,500. Commission received in advance was returned to customers after deducting Rs. 3,000.
Firm had to pay Rs. 8,500 for Outstanding Salary, not provided for earlier. Compensation paid to employees amounted to Rs. 17,000. This liability was not provided for in the above Balance Sheet. Rs. 20,000 had to be paid for Employees' Provident Fund.
Prepare Realisation Account, Capital Accounts of Partners and Cash Account.