Realisation Account:
\[
\begin{array}{|l|r|r|}
\hline
\textbf{Particulars} & \textbf{Amount (₹)} & \textbf{Amount (₹)} \\
\hline
\textbf{To Assets Transferred:} & & \\
\hspace{0.5cm} \text{Plant and Machinery} & 80,000 & \\
\hspace{0.5cm} \text{Furniture} & 45,000 & \\
\hspace{0.5cm} \text{Motor Car} & 1,25,000 & \\
\hspace{0.5cm} \text{Stock} & 30,000 & \\
\hspace{0.5cm} \text{Debtors} & 70,000 & \\
\hline
\textbf{To Cash (Realisation Expenses)} & & 5,000 \\
\hline
\textbf{To Partner’s Capital A/c:} & & \\
\hspace{0.5cm} \text{Chris (10\% Stock Taken Over)} & 4,500 & \\
\hspace{0.5cm} \text{Abhay (Plant and Machinery Taken Over)} & 75,000 & \\
\hspace{0.5cm} \text{Bikram (Motor Car Taken Over)} & 1,30,000 & \\
\hline
\textbf{By Liabilities Transferred:} & & \\
\hspace{0.5cm} \text{Creditors} & & 1,20,000 \\
\hline
\textbf{By Cash (Assets Realised):} & & \\
\hspace{0.5cm} \text{Furniture} & & 40,000 \\
\hspace{0.5cm} \text{Debtors (90\% of ₹ 70,000)} & & 63,000 \\
\hspace{0.5cm} \text{Remaining Stock Sold} & & 30,000 \\
\hline
\textbf{Total} & 4,59,500 & 4,59,500 \\
\hline
\end{array}
\]