Shilpa, Meena and Nanda decided to dissolve their partnership on March 31,2017. Their profit sharing ratio was 3:2:1 and their Balance Sheet was as under: Balance Sheet of Shilpa, Meena and Nanda as on March 31, 2017 Liabilities Amount Rs Assets Amount Rs Capitals: Land 81,000 Shilpa 80,000 Stock 56,760 Meena 40,000 Debtors 18,600 Bank loan 20,000 Nanda’s Capital Account 23,000 Creditors 37,000 Cash 10,840 Provision for doubtful debts 1,200 General Reserve 12,000 1,90,200 1,90,200 The stock of value of Rs 41,660 are taken over by Shilpa for Rs 35,000 and she agreed to discharge bank loan. The remaining stock was sold at Rs 14,000 and debtors amounting to Rs 10,000 realised Rs 8,000. land is sold for Rs 1,10,000. The remaining debtors realised 50% at their book value. Cost of Realisation amounted to Rs 1,200. There was a typewriter not recorded in the books worth Rs 6,000 which were taken over by one of the Creditors at this value. Prepare Realisation Account.