P, Q and sharing profits and losses equally; having capital balances in their credit Rs. 65,000, Rs. 67,000; and Rs. oc 64,000 respectively at the time of piecemeal distribution. The assets realised Rs. 1,04,000 whose balance sheet value was Rs. 1,22,000. The loss on realisation borne by partner P is Ps. 0 6,000
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