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 :
(i) Shanti took over 40% of the stock at 10% less than its book value and the remaining stock was sold for ₹ 40,000 . Furniture realised ₹ 80,000 .
(ii) An unrecorded investment was sold for ₹ 20,000 . Machinery sold at a loss of ₹ 60,000 .
(iii) Debtors realised ₹ 55,000 .
(iv) There was an outstanding bill for repairs for which ₹ 19 , 000 was paid .
Prepare Realisation Account .

Explanation