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.

Amount of Debtors to be shown in Naina's capital A/c.

Dr. 45,000

The correct answer is Option (3) - Dr. 45,000.

Debtors of book value ₹50,000 taken over by Naina at 10% less.

Discount = 50,000 x 10/100
               = ₹5,000

Debtors value taken by Naina = 50,000 - 5,000
                                               = ₹45,000

Journal entry for the debtors taken over by Naina-

Naina's Capital A/c Dr. ₹45,000
        To Realisation A/c      ₹45,000

Thus, ₹45,000 Amount of Debtors is to be shown on the debit side in Naina's capital A/c.