A, B and C started business on 1st April, 2011 with capitals of Rs.1,00,000; Rs.80,000 and Rs.60,000 respectively sharing profits (losses) in the ratio of 4 : 3 : 3. For the year ended 31st March, 2012, the firm suffered a loss of Rs.50,000. Each of the partners withdrew Rs.10,000 during the year. On 31st March, 2012, the firm was dissolved, the creditors of the firm stood at Rs.24,000 on that date and Cash in Hand was Rs.4,000. The assets realised? Rs.3,00,000 and Creditors were paid Rs.23,500 in full settlement of their claims. Prepare Realisation Account and show your workings clearly.