Direction (Q1-Q5): Read the passage given below and answer question.
Sunrise Solar Solutions is experiencing rapid growth in the demand for its residential solar panel installations in Gurugram. To manage this expansion, the CEO, Mr. Sharma, held a meeting with his senior managers. During the meeting, Mr. Sharma outlined the company's goal of increasing installation capacity by 25% over the next fiscal year to capitalize on the booming market. Following this, the Operations Manager, Ms. Verma, began grouping the increasing number of installation teams geographically and assigning specific service areas to each team to ensure efficient coverage. The HR Manager, Mr. Khan, was tasked with determining the number of new technicians and support staff required and developing a recruitment drive to fill these positions. As the new teams were onboarded, the Installation Supervisor, Mr. Singh, personally explained the new installation protocols and provided hands-on training to ensure quality and safety. Finally, the Finance Manager, Ms. Das, implemented a system to track the actual number of installations against the set targets and identify any deviations requiring corrective action.

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.