A & B were partners from 1.1.08 with capitals of 90000 and 60000 respectively. They shared profits in the ratio of 3:2.They carried on business for 2 years. In the first year they made a profit of.75000 but in 2nd year a loss of 30000 was incurred.As the business was no longer profitable they dissolve the firm on 31.12.09.Creditors on that date were 30000.Each partner withdrew for personal use 12000 per year The expenses of realisation were 4,500The assets realised150000.Prepare Partners Account