Ram, Shyam and Mohan shared profits in the ratio of 2 : 2 : 1. Following is their Balance Sheet on the date of dissolution : Capital and LiabilitiesAmount (Rs.)AssetsAmount (Rs.)Creditors40,000Cash at Bank44,000Bills Payable2,600Debtors15,000Provision for Depreciation15,000Stock50,000Ram's Loan40,000Plant75,000Capital Accounts :Patents20,000 Ram1,35,000100 Shares in X Co.5,000 Shyam30,000300 Shares in Y Co.18,000 Mohan10,000Goodwill15,600Advertisement Suspense A/c30,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯2,72,600––––––––––––––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯2,72,600–––––––––––––––––––– 1. Ram takes over Debtors at Rs 10,000; Stock at a 20% less value; and Plant at Rs 30,000. 2. One of the Creditors took some of the patents whose book value was Rs 8,000, at a valuation of Rs 4,800. Balance of the creditors were paid at a discount of Rs 1,200. 3. Ram's has made full payment of his loan 4. Shares in X Co. were agreed to be taken over by Shyam at Rs 30 per share. 5. Shares in Y Co. were valued at Rs 12,000. All partners divided these shares in their profit sharing ratio. 6. Balance of the Patents realised 70% of their book value. Prepare realisation account.