the firm of jack king and queen was dissolved on 31march 2019 pass necessary journal entries for the following after various assets ( other than cash and bank) and the third party liabalities had been transferred to realisation  1) the balance of general reserve was 6000 2) a debtor whose debt of 9000 was written off paid 7500 3) jack has to pay wife loan of 5000 loss on realisation of 20000 was divided between partners in ratio 7:6:2