Atul Kumar Aman - 85.20%

Pramod Kumar- 85.64%

Shivansh Kumar Tripathi - 90.0% - UP Board Class 12 - 2023

Aditya Kumar Yadav - 91.3% - UP Board Class 10 - 2023

Pawan Kumar - 87.0% - UP Board Class 10 - 2023

Shiv Kumar - 84.0% - UP Board Class 10 - 2023

Rohit Kumar- 93.2%

Pramod Kumar- 97.54%

Pawan Kumar - 92.2% - UP Board Class 10 - 2023

Six of my colleagues are sitting on the first row in this group photograh. Krishna is to the left of Kumar and to the right of Samy. Vaani is in between Sheela and Kumar. Where is Saroj sitting?

The book value of assets (other than cash and bank) transferred to Realisation Account is Rs. 1,00,000. 50% of the assets are taken over by a partner Atul, at a discount of 20%, 40% of the remaining assets are sold at a profit of 30% on cost, 5% of the balance being obsolete, realised nothing and remaining assets are handed over to a Creditor, in full settlement of his claim. You are required to record the journal entries for realisation of assets.