Archana, Vandana, and Arti were partners in a firm sharing profits and losses in the ratio \(5 : 3 : 2\). Their Balance Sheet as at 31st March, 2023 was as follows:
\[
\begin{array}{|l|r|l|r|}
\hline
Liabilities & Amount (\rupee) & Assets & Amount (\rupee)
\hline
\text{Capitals:} & & \text{Investments} & 80,000
\quad \text{Archana} & 80,000 & \text{Plant} & 1,00,000
\quad \text{Vandana} & 70,000 & \text{Stock} & 40,000
\quad \text{Arti} & 60,000 & \text{Debtors} & 50,000
\text{General Reserve} & 30,000 & \text{Cash at Bank} & 30,000
\text{Creditors} & 60,000 & &
\hline
Total & 3,00,000 & Total & 3,00,000
\hline
\end{array}
\]
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The firm was dissolved on the above date:
(i) Assets were realised as follows:
\[
\text{Debtors = \rupee40,000}, \quad \text{Stock = \rupee50,000}, \quad \text{Plant = \rupee60,000}.
\]
(ii) \(25\%\) of the investments were taken over by Vandana at \rupee18,000. Remaining investments were taken over by Archana at \(10\%\) less than book value.
(iii) Expenses of realisation \rupee20,000 were paid by Arti.
Prepare Realisation Account.
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