Based on following answer the question.

Meena and Tina are partners in a firm and sharing profit as 3 : 2. They decided to dissolve their firm on March 31, 2017 when their Balance Sheet was as follows:

Balance Sheet Meena and Tina as on March 31, 2017

The assets and liabilities were disposed off as follows:

a. Machinery were given to creditors in full settlement of their account and stock were given to bills payable in full settlement.
b. Investment were took over by Tina at book value. Sundry debtors of book value ₹50,000 took over by Meena at 10% less and remaining debtors realised ₹51,000.
c. Realisation expenses amount to ₹2,000.

At what value of Sundry debtors taken over by Meena?

₹ 45,000

The correct answer is Option (2) - ₹ 45,000.

Sundry debtors of book value ₹50,000 took over by Meena at 10% less.
Discount = 50000 x 10/100
             = ₹5000

Remaining value of debtor = 50000 - 5000
                                       = ₹45000.
At this value Meena took over the debtors.