H and J were partners in a firm sharing profits in the ratio of their capitals. On 31st March, 2018 their Balance Sheet was as follows : BALANCE SHEET OF H AND J as on 31st March, 2018 LiabilitiesAmountAssetsAmount(Rs)(Rs)Creditors1,50,000Bank2,00,000Workmen Compensation Fund3,00,000Debtors3,40,000General Reserve75,000Stock1,50,000H's Current A/c25,000Furniture4,60,000Captial :Machinery8,20,000 H10,00,000J's Current A/c80,000 J5,00,00020,50,00020,50,000 On the above date the firm was dissolved. (i) Debtors were realised at a discount of 5 %. 50% of the stock was taken over by H at 10% less than the book value. Remaining stock was sold for Rs 65,000. (ii) Furniture was taken over by J for Rs 1,35,000. Machinery was sold for Rs 7,40,000. (iii) Creditors were paid in full. (iv) Expenses on realisation Rs 8,000. Prepare Realisation Account.