Energy Band Diagrams:
(i) Insulator: Insulators have a very large band gap (usually greater than 6 eV) between the valence band and the conduction band. This large gap makes it extremely difficult for electrons to gain enough energy to move from the valence band to the conduction band, hence very low conductivity. 
(ii) Semiconductor: Semiconductors have a smaller band gap (about 1 eV for silicon). At absolute zero, they behave like insulators, but at higher temperatures, some electrons gain enough energy to jump to the conduction band, allowing the material to conduct electricity. 
(iii) Conductor: In conductors, the valence band and conduction band overlap, or the conduction band is partially filled with electrons. This allows electrons to move freely within the conduction band, resulting in high electrical conductivity. 

Rishika and Shivika were partners in a firm sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as at 31st March, 2024 stood as follows:
Balance Sheet of Rishika and Shivika as at 31st March, 2024
| Liabilities | Amount (₹) | Assets | Amount (₹) |
|---|---|---|---|
| Capitals: | Equipment | 45,00,000 | |
| Rishika – ₹30,00,000 Shivika – ₹20,00,000 | 50,00,000 | Investments | 5,00,000 |
| Shivika’s Husband’s Loan | 5,00,000 | Debtors | 35,00,000 |
| Creditors | 40,00,000 | Stock | 8,00,000 |
| Cash at Bank | 2,00,000 | ||
| Total | 95,00,000 | Total | 95,00,000 |
The firm was dissolved on the above date and the following transactions took place:
(i) Equipements were given to creditors in full settlement of their account.
(ii) Investments were sold at a profit of 20% on its book value.
(iii) Full amount was collected from debtors.
(iv) Stock was taken over by Rishika at 50% discount.
(v) Actual expenses of realisation amounted to ₹ 2,00,000 which were paid by the firm. Prepare Realisation Account.