A, B and C are partner sharing profits in 5:3:2 ratio. Business was dissolved on 31st March, 2008 on that date Balance Sheet was as under :
Amount realized from Machine Rs 50,000 and from stock Rs 36,000. Motor car was taken by B in Rs 24,000. Realized from debtors Rs 40,000. Deficiency of capital of any partner will bear by remaining partners in their profit sharing ratio. A became insolvent, not any amount can received from A. Prepare necessary accounts.