R तथा S एक फर्म में समान साझेदार हैं। 31 दिसम्बर, 2017 को उनके चिढ़े के सम्पत्ति पक्ष में सम्पत्तियाँ
15,000 रु. थी तथा दायित्व पक्ष में R की पूँजी 9,000 रु.,Sकी पूँजी 4,000 रु. तथा सामान्य संचय 2,000 रु.
था। उन्होंने फर्म का विघटन किया। सम्पत्तियों से 11,000 रु. वसूल हुए। R को समापन का कार्य सम्पन्न करने
हेतु उस रकम का 10% पारिश्रमिक मिलेगा जो अन्तिम रूप से सम्पत्ति की वसूली पर होगा । फर्म की पुस्तकें बंद
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