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 :

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 .