A, B and C were in partnership sharing profits and losses in the ratio of 2:1:1. They decided to dissolve the partnership. On that date of dissolution, Sundry Assets (including cash Rs.5,000) amounted to Rs.88,000, assets realised Rs.80,000 (including an unrecorded asset which realised Rs.4,000). A contingent liability on account of bills discounted Rs.8,000 was paid by the firm. The Capital Accounts of A, B and C showed a balance of Rs.20,000 each. Prepare Realisation Account, Partners’ Capital Accounts and Cash Account.