Ramesh and Umesh were partners in a firm sharing profits in the ratio of their capitals. On 31st March, 2013, their Balance Sheet was as follows: Liabilities Amount (₹) Assets Amount (₹) Creditors 1,70,000 Bank 1,10,000 Workmen Compensation Reserve 2,10,000 Debtors 2,40,000 General Reserve 2,00,000 Stock 1,30,000 Ramesh's Current Account 80,000 Furniture 2,00,000 Capital A/cs: Machinery 9,30,000 Ramesh 7,00,000 Umesh's Current Account 50,000 Umesh 3,00,000 10,00,000 16,60,000 16,60,000 On the above date the firm was dissolved.(a) Ramesh took over 50% of stock at ₹ 10,000 less than book value. The remaining stock was sold at a loss of ₹ 15,000. Debtors were realised at a discount of 5%.(b) Furniture was taken over by Umesh for ₹ 50,000 and machinery was sold for ₹ 4,50,000.(c) Creditors were paid in full.(d) There was an unrecorded bill for repairs for ₹ 1,60,000 which was settled at ₹ 1,40,000.Prepare Realisation Account.