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Pass necessary Journal entries for the following transactions on the dissolution of the firm P and Q after the various assets (other than cash)  and outside liabilities have been transferred to Realisation Account: (a) Bank Loan Rs. 12,000 was paid. (b) Stock worth Rs. 16,000 was taken over by partner Q. (c) Partner P paid a creditor Rs. 4,000. (d) An asset not appearing in the books of accounts realised Rs. 1,200. (e) Expenses of realisation Rs. 2,000 were paid by partner Q. (f) Profit on realisation Rs. 36,000 was distributed between P and Q in 5 : 4 ratio.