Mr. Rinku and Mrs. Pinky were partners in a firm sharing profits and losses in the ratio of 3:2. On 31st March, 2025, their balance sheet was as follows:
| Liabilities | Amount (Rs) | Assets | Amount (Rs) |
| Creditors | 86,000 | Cash at Bank | 43,000 |
| Mrs. Rinku's Loan | 20,000 | Stock | 20,000 |
| Pinky's Husband's Loan | 30,000 | Investments | 30,000 |
| Investment Fluctuation Fund | 12,000 | Debtors 50,000 less Provision 5,000 | 45,000 |
| General Reserve | 30,000 | Building | 3,40,000 |
Capitals:
Mr. Rinku 1,00,000
Mrs. Pinky 2,00,000 | 3,00,000 | | |
| Total | 4,78,000 | Total | 4,78,000 |
On the above date the firm was dissolved and the following transactions took place:
(i) Mr. Rinku agreed to pay Mrs. Rinku's loan and took away stock for Rs 16,000.
(ii) Mrs. Pinky took half of the investments at 10% less. Debtors realised Rs 44,000, Building realised Rs 4,00,000, Creditors were paid Rs 5,000 less and the remaining investments were sold for Rs 19,000. An old furniture not recorded in the books of the firm was taken over by Mrs. Pinky for Rs 18,000. Realisation expenses amounted to Rs 6,000.
Prepare Realisation Account.