DISSOLUTION OF PARTNERSHIPS ACCOUNTING ARRANGEMENTS

good day welcome to another session of organizations today we are going to continue our series on partnership and we are going to look at partnership dissolution or the solution of partnership business the accounting procedures that are involved when partnership wants to go into the solution okay now what you have to understand about the solution is that the solution of partnership simply means that the partnership is going to cease to exist they are dissolving the business the business will no longer exist and when you are winding up business like that what are some of the things that are inherent in the you are seizing operations you are no longer going to exist then it means that ideally if the partners are two or three or then no matter the number of partners what you have to do is that you sell off all your assets pay off all your liabilities and the remaining cash will now be shared between the partners or among their partners according to their capital contributions this time we don't share according to the profit or allah sharing ratio we share according to the ratio of their capital contributions and that is what is going to happen and it's not anything difficult it's very simple okay previously look at the admission of partner and all those ones what we do is that we the no when there is admission of partner there are evaluations and other things we try to reflect all those changes and then redraft new statement of financial position because there is continuity of business over here we are not going to draft any new statement of financial position because the business will not continue to exist we are closing this down and so we are going to sell all the assets pay off all the liabilities and then if there is any cash that is remaining we share according to the partners ratio of capital contributions now what happens is that there is going to be realization account that is the difference with the admission and the this the solution here there is going to be realization account and with the realization account that is the account that we are going to use to dispose of our assets and then share their profit or loss on the disposal to our capital accounts and so we are going to open an account called realization account now this realization account has the idea of the revaluation account it's just that they are different in the way we handle them it is also like profit or loss account where their credit side is for incomes and then the debit side is for expenses now the principle with realization is that we open the account because we are realizing all the assets we are selling them all of that is the meaning so we are going to use this account to sell the assets now what happens is that once you are given the question you close off all your asset balances and transfer them into the realization account so like said you transfer all your asset balances into the realization account and this is how the transfers will be done imagine you have these assets motor vehicle to be two thousand you have land to be one thousand five hundred dollars and then you have let's say furniture to be two thousand two hundred dollars now assuming this is all that you have now what you are going to do is that you are going supposed to close off these accounts they will be in the statement of financial position but you are going to close them into the realization account now this is how it's going to be done i'm just using this as an example to let you know so let's see this is the moto vehicles account now the moto vehicles account we all know that it has debit balance and so the balance brought forward will be two thousand dollars now the solution or realization means that you are ending the business and there is no more going consent and because there is no more going consent you cannot close this with balance carry down the balance carry down enforces the growing consent concept it means that you are going to have balance but down and use the assets for business in the subsequent period so what is going to happen is that you have to close this off and so you close off the account and it will be in the name of realization so that is the meaning this is how you close off every asset you do the same for land furniture and inventories so you close off every asset account in the name of realization and according to the double entry principle every debit entry should have corresponding credit entry and vice versa and therefore because you have credited motor vehicle accounts in the name of realization you come to the realization account and you record moto vehicle on the debit side just to complete the double entry so you put 2000 here dollars so this is how it's going to be done for land for furniture and for inventories and any other asset and so what it means is that for the assets on your statement of financial position because you are dissolving the business you are going to close all of them to realization and so even without this working that just showed you should know that all these assets will end up here and so in effect land will be transferred here as 1500 furniture will just come as 200 and every other asset will be closed to the debit side of the realization account that is the meaning now if it was liability liabilities have credit balances and so liabilities would have ended up on the credit side but like told you there is usually different way that we treat the liabilities because liabilities are not your properties you're supposed to pay them off because you are closing of the business so what is going to happen is that you usually pay off the liabilities and we are going to do that by illustrating with question and so just this is just the idea of realization so let us assume that we have closed off all the assets to the debit or realization account now what is going to happen told you this account is like profit and loss account the credit side for revenues this is for what so this is the cost aspect of the asset now this is more like an expense portion and this is receipt and so when we sell the assets take loot when we sell the assets when we sell the assets the asset is also going to bring cash okay but we are going to sell the assets with this realization account so when you sell the asset on realization the double entry is that you debit your cash account or your bank account depending on which account because you know it's cash inflow when you sell these ones so it's cash inflow so you're going to debit your cash book or your cash account or bank account and then you are going to credit the realization account and so let us assume that these were the only three assets we brought them here and then we are selling them so it will be in the name of cash now take notes that when you are selling the assets you are not going to all the time or always sell them exactly at their net book values no you may either sell them at higher value or at lower value depending on the bargain and then the state of the assets at that time and so let us assume that this motor vehicle okay let's assume that this motor vehicle was sold the value is two thousand so let us assume we sold it for three thousand dollars and then the land was one thousand five hundred let us assume that we sold the land for five thousand dollars instead of the one thousand five hundred let us also assume that the furniture was sued for one hundred dollars even though the value is 200 it was sold at lower value so you see that the income from the sale of the assets is coming here or there and then the cost of the asset is on the debit side now the realization account is there only not for selling and receiving but for any other income and expense relating to realization okay so let's for this simple that have done let us assume that this is what we have and let's see if we have profit or loss if you add up what you have gotten from the seal three five one you have eight thousand one hundred that is the money you have been able to generate from selling the assets and then the total value of the asset two one five and two is three thousand seven hundred so you realize that you have received more than the value of the assets actually and so if your asset value in total was three thousand seven and then you sold it for eight thousand one then you have made profit on the sale on realization and that is the profit that is going to be shared for the partners here just like we used to do for revaluation and so if you take out 8001 from 3007 you have 4 300. so it means that there is profit of 4 000 right here that is waiting to be shared and this profit of 43 will be shared for their partners because they are ending their business depending on their profit and loss sharing ratio so if they are two and they are equal partners you just share for them to close of the realization account this is the idea of realization and repeat close of all your assets to the debits you sell them on their credits that is the first part of the realization account then let me proceed with something more okay now told you that the realization account is not for only the assets every other expense or income at the date of the solution will be taken care of by this account because we are not going to prepare any other profit and loss account there is no more going consent we are ending the business and so what is going to happen is that if there is any additional income coming from somewhere you credit that income to their realization account if there is any other expense that is in relation to realization it will come to the debit of their realization account because it's serving like profit or loss account and so usually when you are doing realization or you are dissolving business there could be some expenses in case unless you could bring in some experts to help you in the legal procedures and some other things like that so there could be some realization expenses these realization expenses will also be paid out out of cash did you realize that put cash colon before wrote these things therefore the corresponding entries for this process from the sale is going to the cash account or the bank account not the motor vehicle or land account because we've already closed that off and we are not going back again that is why put here cash so all these things are just to tell you which other assets and which assets we are selling but the main entry there or the corresponding entry is the cash account in the same way if you are paying any dissolution expense it's going to be paid out of your cash or your bank and therefore once it's an expense it will be on the debit side and so if there was any you could be you could see it either as the solution expenses or realization expenses so what you have to do is not just to write the realization expense but you see cash or bank colon then you see realization expenses then you put that also there so that is how you are going to go about realization expenses okay and then there could be other income as well like discount received from your creditors you are going to pay your credit test and they they gave you some discounts that discount received must come to the credit of realization account because it is other income it is as remember discount but this is how it's going to come now let us look at something let's assume that we had payables trade payables to be four thousand that is how much we owe our short term creditors and then we open the credit test account now it has credit balance so our balance brought forward is four thousand okay now we are supposed to pay off our creditors and so we should have paid off all the four thousand this is the procedure and it is going in the name of cash or bank so that the corresponding entry will appear on the credit side of the cash account now take note if the creditor decides to give discount of let's say 10 percent then it means that we have to take off the 10 percent from this 4 000 before we pay so 10 percent of 4 000 will be and therefore we are actually paying 3600 that is what we are paying okay and so we are going to pay cash of 3600 but remember we are ending the business there is no more going consent so we cannot leave the accounts like this if we leave the accounts like this then it means that there will still be balance on the creditors account so that 400 is discount so we call it discounts received and it is going into the realization account so it is realization discount received if you don't call it realization and just call it discount received okay it means that you have to open corresponding account called discount received account and credit that and that means that you are still doing growing consent business remember the idea is that we are closing of the business and so we will call this discount we first call it realization and then we can explain that it is discount okay so that corresponding entry of this 100 will appear on the credit side of the realization account in the name of creditors discounts 400 so these are the dynamics of the realization you are just trying to close off everything about the business and then from there you would share the profit for them and then you are going to prepare capital account for them and then there will be cash account now there are two main accounts after you close up the realization the two most important accounts that are left is the cash and the capital because even if there are current accounts you have to transfer their current account balances into their capital because there is no more going consent so that you have just one account for the partners and then you have cash or bank account now you finish preparing your bank account you finish preparing your capital account the capital account balances cannot be called balance carry down because we are closing it off and we have to pay that off to their partners and what are we going to pay with we are going to pay with the bank the cash or the bank the money in the bank so what is going to happen is that after doing everything the total amount that is left in the cash book or the bank account should be the same as the total of their capital balances so that you can pay them off without any remainder if it happens that you finish your dissolution procedures and the balance on your cash account or bank account is more than the total of the capital balances then there is mistake somewhere you have made mistake because you cannot pay them and still have some cash who is going to take that and if you finish and the balance on their capital account is also more than the cash why are you going to get money to pay them and so that is one secret about realization when you are doing question on the solution of partnership the examiner always expects you that after finishing everything the total balance on your cash or bank account is the same as the total of their capital account balances so that you can pay them off without any remainder and that is what will make you know that you have done the right time all right so there are there may be some other adjustments to do but i'm not going to take too much of your time just decided to present the concept to you we are going to take question that is what we are going to do now and then the question will help us to understand it better so i'm going to take question even though it's quite complex but it's not too complex i'm going to take question that will help everyone to understand the concepts and then from there we'll look at some other tougher questions in the future but for now let us look at this question and try to help us to understand the concept that i'm explaining on the solution okay cecilia and veronica after working together in partnership for 10 years in accra decided to dissolve their partnership in order to join their husbands in kumasi they shared profit and loss equally the following is statement of financial position as 30th september so we have the non-current assets to be premises twenty four thousand four eighty we have furniture ten thousand and eighty we have motor vehicles twenty five thousand giving us total of fifty nine thousand five hundred and sixty then we have the current assets to be inventory or stock seventy five thousand eight hundred then sundry receivables to be twenty eight thousand eight hundred we have cash at bank to be nine thousand six hundred and then cash in hand to be four thousand eight hundred the total asset is one hundred and seventy eight thousand five hundred and sixty and then we have their capital accounts capital accounts to be cecilia is 86 400 and then veronica is 57 600 giving us total of 144 000. so under the current liabilities we have sun repayables to be 34 giving us total equity and liabilities to be 178 000 560 ghana cities so we move on you are giving the following additional information inventory was sued for sixty thousand ghana cities inventory was suited for six thousand city ii premises were sued for 22 250 ghana cities iii motor vehicles were sold for 18 000 ghana cities ivy sundry receivables realized 25 000 ghana cities then this count of six thousand nine hundred and twelve ghana cities was received when the partnership paid its creditors and then vi says that cecilia took over the furniture and paid 10 080. okay so that is the value at which we sold it to here then viii realization expenses amounted to 3500 gardner cities there we are two that the resolution was completed by 31st october 2019 you are required to open the account and show all entries needed to bring the firm to close all right so there is question that we are going to look at very simple they just give us statement of financial position and we are told that they are dissolving the partnership and we've been given the terms and conditions of the dissolution that is how much we sold each asset and how we paid of our creditors and then also we've been told that one of the partners cecilia took over the furniture and paid and so that is another side that we are going to look at when partner takes an asset what would we do does person pay with physical cash no what we usually do is that that asset that has been taken will be debited to the partners capital account so that it will reduce the net amount that will be paid to the partner but if you debit it to the partners account and at the end of the period you realize that the capital account is less it cannot pay all the asset then the difference will be paid by the partner in cash so that is the idea and then we also had realization expenses okay so we are going to do normally instead of saying open the necessary account you could have been required this way that prepare the realization account the partners capital account see their cash account to close their business these are the main three the realization account the capital account and the cash account that is the main three that you are going to use to close the creditors account and the other accounts creditors account may be necessary yes but most of the time they are just awakens the transfer of all the assets into the realization will come as working so sometimes you may show them sometimes they are not required to be shown you just have to understand the concept so personally think once you understand that all of them will be closing to the realization account we can just move them there except you don't understand but for example who knows how the marketing scheme has been structured you may show workings in the exam okay so let us begin strictly sicilia and veronica so let's open up the realization account okay so that is the first thing we are going to do so let's go back to the question this is very simple we are just going to transfer all our assets into the realization account so in the statement of financial position we have premises to be 24 480 furniture to be 080 and motor vehicles to be 25 000 so let us transfer all those non-current assets into the realization account the debit side remember that told you they will appear on the debit side so the value for premises is twenty four thousand four eighty and then we have furniture which is also ten thousand and eighty and then we have motor vehicles which was also valued at 25 000. what i'm doing is that i'm just closing off the assets and transferring them i've already explained the procedure just that i'm not sure when they're working because this is how it would have been for all of them and for premises would have been balance brought forward of 24 480 and then you will see realization 24 480 then we close it we'll do the same for furniture so once the realization is here corresponding entry comes to the debit so it is like that for all of them so don't be too worried that i'm just bringing them straight away okay once you understand the concept you may not have to do this working before you know this is where they belong okay and then we have some current assets as well we will transfer all the whether current or non-current assets we transfer so we have inventory to be 75 800 and then we have sundry receivables to be 28 800. so inventories also come 75 800 and then receivables the value of receivables is 28 800. okay so that is it now the other two assets that are left is the cash and bank and the cash in hand we are not going to transfer that please pay attention we are not going to transfer your cash there is no need because the cash the reason why we are transferring these assets into realization is that we are going to sell them and raise cash to share but if you already have cash why are you going to sell the cash so please we don't transfer cash in bank and cash in hand we just put it somewhere in the cash account then we convert these things into cash add that before we share according to their capital accounts so please take note so these are the only assets to be transferred to the realization account so now that we've transferred the assets the next thing to do is to sell them so we're going to look for how much the question told us we should sell it has been sold so go to the additional information and you see that we are told stock was sold for sixty thousand premises were sold for 22 250. so these are the cash values that we have realized from the asset and so we come to the credit side and we'll say cash colon and therefore i'm going to list whatever i'm going to list is going into the cash account that is the meaning and so we are selling the inventory for 60 000 so inventory is bringing us cash of 60 000 and then premises for 22 250. so the premises is also giving us 22 250 22 250 ghana cities and then we are told that the motor vehicles were sold for 18 000 so moto vehicles it looks like they are all being sold at lower values and then what next we are also told that sundry receivables realize 25 000 what is the value of receivables 28 800 and they are realizing 25 000 it means that some of their debtors did not pay so take note so receivables has 25 and then let us look for more the next information is about discounts we are told that discount of 6912 was received when the partner paid its creditors so that is discount received and explained how discounts are treated in the creditors account okay we are going to actually prepare the creditors account but once we are on the realization let us do do that entry first okay so these ones are coming for cash but the discount is not coming for cash it is going to the creditor's account and so told you that this side is for all incomes and discounts receive this on income so you see creditors discounts and the amount is six thousand nine hundred and twelve so that is it for the discount received and then we continue cecilia took over the furniture and paid ten thousand and eighty took over the furniture and paid 10 000 so now told you that this payment by cecilia is not going to come by cash so it's not part of our cash item it is going to be debited to cecilia's capital account to reduce the capital that the net balance that we are going to pay to her because she's taking off an asset and she will come still to the realization account because remember that once she's taking it off we are selling it to her so it's an income forget about the fact that we took cash or not once it is going to head it will be credited to the realization account and so cecilia took over the furniture and so we see capital account remember that is going to see less capital so the corresponding entry goes into the capital am so much concerned about the corresponding entry am so much concerned because if you don't put the right corresponding entry here and you just kind of write sicilia well you may have tick but don't know if you put cecilia here and you take it if it's me if i'm being very technical or you are writing professional exam you may lose mark for that okay in academics sometimes we consider but with professional exam if you do if you do this if you don't write capital you put just cecilia there you may be deducted at professional max who knows so you just have to make sure that you are doing and applying the right accounting principles because every debit entry has corresponding credit entry and the corresponding entry of this one is going to the capital account sicilian capital so you say capita cecilia and then the furniture's value is she's taking it for 10 080. so as for cecilia she took over the furniture at the same value it could have been less or more because it's just like selling it now you see someone would have preferred to write sicilia furniture 10 080 have not brought the furniture but this is even more appropriate than just writing the furniture without the corresponding entry itself of capital so that is 10 080 for the furniture or you can put that in brackets if you have space furniture 10 080 all right so that is how to go about this and then the final condition is that realization expenses amounted to 3500. told you about realization expenses that we pay them as an expense but we pay out of cash it is going to go into the debit side of the realization account because it's an expense so you say cash you see didn't just write realization said cash then you say realization expenses and the amount of 3500 because the corresponding entry is going to the cash account if you are able to put the right corresponding entries you don't have problem because all these things that we have done we are going to do accounts for them and we are going to transfer them into their corresponding entries so please take note so this is it and that is all about the conditions we have so we conclude so the realization account and then know whether there was profit or loss and realization and then we share for them but it looks like the debit side is more than the credit side and once the debit side is more than the credit side we are going to have loss because it's like the expenditure part is more than the revenue so we are going to have loss on realization and we are going to share for the partners in their profit and loss sharing ratio take note so let me extend the bar and then let's try to balance all these accounts okay so the total of the debit side is more than that of the credit side and the total is 167 660. so we put the same here 167 660. now we find the difference the difference between these two sites is twenty five thousand four hundred and eighteen this is the loss on realization however it should be shared for the partners in their profit and loss sharing ratio now according to the question are they share profit and loss equally so we are going to share this figure equally for the partners and when we are sharing is going to their capital account so you see capitals sicilia and then you put veronica the amount is 25 for 18 but when you split it into two you are going to have 709 12 709 for both of them so am cleaning this off okay so the two of them sums up to that amount and then we have closer realization account so this is how to prepare the realization account for their partners we have shared their losses this is lost on realization and so we are going to proceed to prepare the capital accounts for their partners and their cash account to close off their partnership as well as their creditors account all right so we are going to prepare the capital account and then the cash account but before we prepare that let's prepare the creditors account to show the payment because we've already enjoyed discount and so i'm going to use this page to prepare the creditors account for their partners so let us pick the balance board forward from the creditors that is the value of the payout sorry the value of payables in the statement of financial position the value of payables in the statement of financial positions was 560 and that becomes your balance broad forward for creditors account so balance broad forward 34 000 560. and then we have enjoyed the discount so you see that made the corresponding entry creditors on the credit side of the realization so it will come to the debits of creditors accounts in the name of realization discount and that is 6912 and therefore the difference is what we are paying because even though we are paying off our creditors we are told that we have enjoyed discount of 6912 and therefore with the difference is what we are paying and when we check when we subtract this from that the difference that we are supposed to pay is 27 648 so 27 and then and will call it cash so we are paying off all our creditors and that means we don't owe the creditors again giving us total of 34 560. so that is how to go by the creditors account all right and then we prepare the capital accounts for the partners and then the cash account to close it off so okay so we have capital accounts and i'm always particular about you adding to the accounts very very important so cecilia veronica cecilia veronica you put your currency signs under each of the columns okay so let's try extending it all right so these are capital accounts now we are going to prepare them in the columnar form as we have done so the first thing to do is to transfer their capital account balances as balance brought forward you know the statement of financial position provided some capital balances for their partners cecilia's capital is eighty six thousand four hundred and veronica's capital is fifty seven six hundred and so eighty six four hundred and fifty seven six hundred that will be balanced brought forward so that is it for their capital accounts then this is where was telling you something you see that you come to the realization account wherever you see capital you transfer that is why was particular about using the right corresponding entries okay and so we come to the realization account there was capita where cecilia took over the furniture it's one that is on the credit side so we can we transfer to the debit side that is corresponding entry and it will be in the name of realization where cecilia is taking over the furniture so furniture and it is going under the column of cecilia ten thousand so over here we are just doing transfer of entries 10 000 of 80 just transfer of entries and then we look at their share of their laws as well cecilia and veronica so that is also on the credits of realization so it will appear on the debit of the capital account so it is coming as realization loss and the amounts are the same thousand seven hundred and nine twelve thousand seven hundred and nine okay so that is how to go about that for their loss that's what we transferred for them okay and so as you can see there is nothing more to bring to capital so that means we are done with the capital account except the final close enough okay so this is all about the capital accounts if there were any other things that will come to capital would have brought them but here there is nothing more so we leave the capital accounts listen very carefully this is the closing stage and this is where lot of us don't understand when it comes to the occlusion of accounts for dissolution leave the capital account then go and prepare your cash account when you are done with cash account then you check the final balance on the capital account on the cash account should be the same as the final balance on the capital account so we are going to close them simultaneously so let me just leave the capital account and then prepare cash account okay so cash accounts for their partners now with cash account we were already giving some balances in the statement of financial position we have cash at bank to be nine thousand six hundred cash in hand to be four thousand eight now even though this is cash account we are going to start with the balance as cash in hand but we're also going to bring the bank balance as well because we have to combine the cash what is in hand or at bank because we are finished we are ending the business so we add up the two as our opening balances and then we will now take care of the cash transactions and so we'll come and see balance brought forward for cash it was four thousand eight hundred that was the opening balance for cash in hand and then cash at banks balance was nine thousand six hundred ghana cities so this is how you go about it make sure that your opening balance is combination of the cash and the bank because we are ending the business there is nothing more to keep in the bank there is no need to keep money in the bank again and now that we are done with the opening balance like told you you can just refer to your realization account and you are good to go and then you come to the capital account wherever you see cash you do the corresponding entry so you see if you don't put the right corresponding entries it's going to make the rest of the account difficult for you you may forget what to bring to the cash account that is why always admonish you to put the right corresponding entry okay so now going into the realization account we have these items all coming in cash and so the correspondent will appear on the debits because these are the credits of realization it will appear on the debit of the cash account and it is coming in the name of realization colon and then we can list them inventory 60 000 we had premises in cash 250 ghana cities and then there was motor vehicles motor vehicles of 18 000 cash and then finally receivables also brought some cash and the amount is 25 000. so these are all for their cash as far as the realization is concerned and then the creditors to repeal creditors by cash that one appeared on the debit of the creditors account 27 648 so it's coming to the credit of the cash account in the name of creditors 648. okay and then we are not done there was one more cash that you may forget that is the dissolution expenses the dissolution expenses was also paid by cash 3500 on the debits of the realization account so that also comes to their credit in the name of realization the solution expenses three thousand five hundred and so at this point we have brought everything that needs to be brought into the cash account and then the capital account is also ready so we are going to balance them off okay now when you get to the balancing point this is what you do you first have to balance off the capital account and so let's close off the capital accounts that's the first thing you do make sure you balance the capital account first now if you are balancing on the capital account the total of the credit side is more than that of the debit side so you put the same figures here 86 457 600. now the difference we are balancing for cecilia between the two sides which should have been called balance carried down now we cannot call it balance card now again because we are closing off the account because we are ending the business and the difference is 63 and when you check for veronica the difference will be 44 now this is the difference that should have been called balance carry down but because we are closing off the business we are paying them off so we will call it cash that is the meaning so we are calling this cash because we are paying off the balance of their capital accounts now take notes when we come to the cash account we are going to balance it as well when we balance of the cash accounts we are going to have difference the difference we should have been called balance carry down it's no more going to be called balance carry down but the difference should be the same as the difference of the capital accounts that was what said earlier if add this sixty three thousand six hundred and eleven and forty four thousand eight hundred and ninety one together difference of their cash account so that they can exactly pay their capital account balances if you finish your work and the difference you have on the cash book or the cash account is more than the capital or less than the combined capital then it means that you did something wrong and something is not right so that is what you should do so we are going to have the defense and if the difference is the same then we will just call it couple thousand because once we've caught this cash the corresponding entries should come into the cash account as capitals and then we pay off okay and so we say capitals because we are bringing the corresponding entry from the capital account and it will be in the name of cecilia and veronica and then we are going to put their capital accounts here 63 611 and veronica is 44 891 and when we add their cash account should balance if you put you transfer their capital account and you add and they did not balance then there is something wrong somewhere and so the totals for the cash account is 139 650. now if you take your calculator and then verify you realize that the difference in the cash account is going to be 108 502 this is going to be the difference and this is combination of these two figures when you add the two capital accounts you are going to have 108 502 and therefore that should be exactly the balance on your cash account so whenever you are finishing the solution of partnership you are closing off the capital and the cash and the differences must be the same so that you can exactly pay off the capital accounts okay i'm sure your understanding has been enhanced this brings us to the end of our lesson on the solution of partnership of course in the near future very soon or maybe upon your request would solve more complex question but believe that this question has enough to increase your understanding and i'm sure that when you pick other questions and you practice you should be able to solve them and then master their topic so we are done with the solution we are also going to look at other areas of partnership told you like manga mission and all that so continue to follow us subscribe to the channel if you are here to subscribe share this video let others also have benefit and then together we grow until we meet again next time it is bye for now thank you