whenevr a partner is entitled to borne realisation exp. then he is always given a commission to do so.
Note :-
borne is treated as personal exp. of a partner whereas takeover is a sort of bearing the realstion exp. then commission is not given.
Ans. to ur Q. :-
the amt. of realisation exp. will debited to the entitled patners capitalA/c nd his commission will credited in the capitalA/c. On the other hand the amt. of commission will also be debited to realisation A/c.
Journal Entries:-
X's capitalA/c dr. amt
To REalisation exp. amt.
(being realisation exp. borne by X.)
RealisationA/c Dr. amt.
To X's capitalA/c amt.
(being commission given to x)