Step 1: Reaction of glucose with HI Glucose undergoes complete reduction when treated with hydroiodic acid (HI) in the presence of heat. This reaction removes all oxygen functionality from glucose, converting it into \( n \)-hexane. The reaction is as follows: \[ \text{CHO} - (\text{CHOH})_4 - \text{CH}_2\text{OH} \xrightarrow{\text{HI}, \Delta} \text{CH}_3 - \text{CH}_2 - \text{CH}_2 - \text{CH}_2 - \text{CH}_3 \] Step 2: Reaction of glucose with Acetic Anhydride When glucose is treated with acetic anhydride \((CH_3CO)_2O\), all the hydroxyl groups (-OH) get acetylated, leading to the formation of glucose pentaacetate. This reaction is shown below: 

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.