P, Q, R and S were in partnership sharing profits at 4:3:2:1. Their position on Dec 31, 2009 was as follows:

Liabilities

Rs

Assets

Rs

Capitals:

Sundry Assets

96,000

P 21,000

Loss to Date

45,000

Q 24,000

Q”s Drawings

12,000

R 12,000

S”s Drawings

3,000

S 9,000

66,000

Creditors

90,000

1,56,000

1,56,000

They decided to dissolve the firm on this date. The assets realised Rs 81,000. P and Q are both insolvent. Q’s private assets amount to Rs 24,000 and his private liabilities Rs 21,000. S’s private assets are Rs 18,000 and his private liabilities are Rs 3,000. Show the relevant accounts assuming that all the transactions are put through on Mar 31 and that Q’s estate realised only Rs 12,000 and S’s estate realised Rs 15,000.