Shanti and Satya were partners in a firm sharing profits in the ratio of 4:1. On 31st March, 2013 their Balance Sheet was as follows:

On the above date the firm was dissolved:
(1) Shanti took over 40% of the stock at 10% less than its book value and the remaining stock was sold for Rs 40,000. Furniture realized Rs 80,000.
(2) An unrecorded investment was sold for Rs 20,000. Machinery was sold at a loss of Rs 60,000.
(3) Debtors realized Rs 55,000.
(4) There was an outstanding bill for repairs  for which Rs 19,000 were paid. Prepare Realisation Account.


Calculation of value of stock took over by shanti:
(85000*40/100) * 90/100 = 30,600