The following is the Balance Sheet as on Mar 31, 2010 of a firm:

Liabilities

Rs

Assets

Rs

Creditors

51,200

Bank Balance

2,750

Loans:

Debtors

48,030

P

15,000

Stock

32,000

Q

6,000

Machinery

14,300

Current Accounts

Land and Buildings

42,000

P

10,600

Current Accounts – R

4,970

Q

1,250

Capital Accounts

P

30,000

Q

20,000

R

10,000

1,44,050

1,44,050

Capitals of the partners are fixed by the deed, profits and losses are shared equally. The business is closed due to loss. The assets, except the bank balance, realised net Rs 1,15,000. R is insolvent and realization expenses amounted to Rs 1,560. Show the final realisation and division amongst the partners. Apply Garner vs. Murray rule.