Anusha and Avika are partners sharing profits and losses in the ratio 3:1. Their capitals, on 31st March, 2022, stood at ₹ 1,00,000 and ₹ 50,000 respectively. On this date, the firm had Creditors of ₹ 25,000. Amount owed by Anusha to the firm was ₹ 42,000 and the amount owed by the firm to Avika was ₹ 15,000. The firm was dissolved on 31st March, 2022. The assets, apart from Cash of ₹ 5,000, realised ₹ 64,000 and expenses of dissolution amounting to ₹ 1,000 were paid. You are required to prepare: (i) Realisation Account. (ii) Anusha Loan Account. (iii) Avika Loan Account.