On dissolution of a firm, the stock was appearing in the balance sheet ₹1,00,000. Part of the stock was taken once by a partner at a 10% discount at ₹49,500 and the balance was sold at a profit of 20%. How much amount will be credited to Realisation A/c?

₹103500

Let the book value of debtors taken by partner = x
Total part taken by partner = x X (90/100)= 49500
                                            x = 49500 X 100/90
                                            x = ₹55000
Remaining stock = Total debtors - taken by partner
                           = 100000 - 55000
                           = ₹45000 ( this is sold at 20% profit)
                           = 45000 X 20/100 = ₹9000
Realised value = 45000 + 9000
                      = ₹54000
Total amount realised = 54000 + 49500
                                  = ₹103500