How to solve 18 sum?

Dear student,
 

REALISATION ACCOUNT

PARTICULARS	Rs	PARTICULARS	Rs
to debtors a/c	17000	by provision for doubtful debts a/c	2000
to stock a/c	15000	by creditors a/c	8000
to investment a/c	25000	by X's brother loan a/c	8000
to buildings a/c	25000	by investment fluctuation fund a/c	5000
to goodwill a/c	10000	by bank (debtors realised) (17000-5000)	12000
to X's capital a/c (X brother's loan)	8000	by bank  (investment realised at 20%)	5000
to bank (creditors paid) (8000-2000)	6000	by bank (goodwill realised at 60%)	6000
to bank (realisation expenses)	2000	by bank (building realised) (30000 - commission ie 1000)	29000
		by Y's capital (stock)	4000
		by bank a/c {50% on (15000-5000)}	5000
		by loss t/f to capital a/c X    19200 Y      4800	24000
	108000		108000

Book value of stock (which is taken over by Y, at 20% less than book value) =$\frac{4000\times 100}{100-20}=\frac{400000}{80}= Rs 5000$

remaining stock = 15000-5000= Rs 10000 and it 50% of it is realised

Regards!