Step 1: Graphical Representation of Constraints. To solve the problem graphically, we plot the constraint equations: 1. \( x + y = 6 \) (line passing through (6,0) and (0,6)) 2. \( x = 2 \) (vertical line at \( x = 2 \)) 3. \( y = 3 \) (horizontal line at \( y = 3 \)) 4. \( x, y \geq 0 \) (first quadrant restriction) The feasible region is the intersection of these constraints.
Step 2: Identifying Corner Points of Feasible Region. From the graph, the common feasible region forms a bounded polygon. The corner points of this region are: \[ A(2,0), B(2,3), C(3,3), D(6,0) \]
Step 3: Compute Objective Function at Corner Points. Evaluating \( Z = 2x + 3y \) at each corner: \[ Z(A) = 2(2) + 3(0) = 4 \] \[ Z(B) = 2(2) + 3(3) = 13 \] \[ Z(C) = 2(3) + 3(3) = 15 \] \[ Z(D) = 2(6) + 3(0) = 12 \]
Step 4: Determine Maximum Value. The maximum value occurs at point \( C(3,3) \) with: \[ Z_{\max} = 15 \] 
Conclusion: The maximum value of \( Z \) is \( 15 \) at \( (3,3) \).

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.