A linguistic minority in a state does not have as much liberty to exercise linguistic skills as the natives of the state. They initially try to learn the jargons in order to cope with the day-to-day life activities and finally begin to understand the native language with regular interaction. At the workplace and educational organizations, English or the link language helps a lot to cope up with the work and learning process. But, when it comes to understanding the basic norms of the society in order to socialize, one does face a sort of linguistic barrier during communication.
To keep their language alive, the linguistic minorities can form small communities where they can celebrate their festivals as per their traditions. Moreover, they can continue to speak their native language at their homes in order to make their children learn the language. People must, even, try to visit their native places at regular intervals in order to stay close to their roots.

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.