Anitha and Sunitha are equal partners. Their Balance Sheet on 31.03.2025 is as under :

a) Assets realised as follows :
Debtors ₹ 30,000 ; Bills Receivable ₹ 12,000 ; Computers ₹ 25,000 ; Machinery ₹ 45,000 ; Land ₹ 85,000 ; and Unrecorded investment ₹ 3,000
b) Liabilities are paid in full.
c) Cost of dissolution amounted to ₹ 6,000.
Prepare :
i) Realisation Account,
ii) Partners' Capital Accounts and
iii) Bank Account.