Read the following case study and answer the question:

Naina and Nayantara are Partners in a firm, sharing profits in ratio 3 : 2. They decided to dissolve their firm on 31, March 2021 when their Balance-Sheet was as follows:

The Assets and liabilities were disposed off as follows:

(a) Machinery was given to creditors in full settlement of their amount and stock was given to Bills Payable in full settlement.
(b) Investment were taken over by Nayantara at book value.
(c) Debtors of book value ₹50,000 taken over by Naina at 10% less and remaining debtors realised ₹51,000.
(d) Realisation expenses amounted to ₹5,000.

Net amount payable to Nayantara is ________.

₹ 16,400

The correct answer is Option (2) - ₹ 16,400

Realisation Account

PARTNER'S CAPITAL ACCOUNT