Pass necessary Journal Entries for the following transactions, on the dissolution of a partnership firm of Kavita and Suman on 31st March, 2022,…

Books of Kavita and Suman JOURNAL Date Particulars L.F. Dr. Cr. Amount ( ₹) Amount (₹) $\displaystyle 2022$ (a) Kavita’s Capital A/c Dr. $\displaystyle 90{,}000$ March To Realisation A/c $\displaystyle 90{,}000$ $\displaystyle 31$ (stock taken over by Kavita at ₹$\displaystyle 90{,}000$) ” (b) No Entry - - ” (c) Suman’s Capital A/c Dr. $\displaystyle 17{,}000$ To Realisation A/c $\displaystyle 17{,}000$ (unrecorded asset taken over by Suman at ₹$\displaystyle 17{,}000$) ” (d) Realisation A/c Dr. $\displaystyle 2{,}000$ To Kavita’s Capital A/c $\displaystyle 2{,}000$ (realization expenses ₹$\displaystyle 2{,}000$ paid by Kavita) ” (e) Realisation A/c Dr. $\displaystyle 21{,}000$ To Bank A/c $\displaystyle 21{,}000$ (bank loan of ₹$\displaystyle 21{,}000$ paid off) ” (f) Kavita’s Capital A/c Dr. $\displaystyle 3{,}500$ Suman’s Capital A/c Dr $\displaystyle 3{,}500$ To Realisation A/c $\displaystyle 7{,}000$ (loss on dissolution transferred to partners’ capital accounts in old ratio)