question 22 answer ??

Dear student,

REALISATION ACCOUNT

Particulars	Rs	particulars	Rs
to machinery a/c	75000	by creditors	40000
to computer a/c	8000	by workmen compensation reserve	45000
to furniture a/c	50000	by investment fluctuation reserve a/c	5000
to investments a/c	60000	by Mrs A loan	25000
to stock in trade a/c	120000	by Mrs B loan	20000
to A's capital (loan from Mrs A)	25000	by A's capital a/c (stock)	100000
to cash (creditors paid) {remaining creditors=40000-8000= Rs 32000} (realised value= 32000 - 10% on 32000)	28800	by B's capital (investment realised) (50% on 60000= 30000)	35000
to A's capital a/c (remuneration)	10000	by cash a/c (remaining investment) (30000 + 20% on 30000)	36000
to cash a/c (mrs B's loan)	20000	by cash a/c (machinery)	50000
to cash a/c (workmen compensation claim)	60000	by loss t/f to capital a/c A  33600 B   44800 C  22400	100800
	456800		456800

PARTNER'S CAPITAL ACCOUNT

PARTICULARS	A Rs	B Rs	C Rs	particulars	A Rs	B Rs	C Rs
to balance c/d			20000	by balance c/d	200000	120000
to profit and loss a/c	30000	40000	20000	by revaluation a/c	25000
to revaluation	100000			by revaluation	10000
to revaluation		35000		by cash (bal fig)			62400
to revaluation loss	33600	44800	22400
to cash (bal fig)	71400	200
	235000	120000	62400		235000	120000	62400

CASH ACCOUNT

PARTICULARS	Rs	PARTICULARS	Rs
to balance b/d cash   10000 bank   22000	32000	by A's capital	71400
to C's capital	62400	by B's capital	200
to realisation	36000	by realisation  (creditors paid)	28800
to realisation	50000	by realisation( mrs B loan paid)	20000
		by realisation (workmen compensation)	60000
	180400		180400

Regards!!