A & B are partners sharing profits in the ratio of 3:2.Their business is running at a loss so they decided to dissolve their partnership firm.At the time of dissolution the firm's balance sheet show-
Workmen compensation reserve of ₹60000 and liability for it was also ₹60000.

How much amount will be transferred to realisation A/c from workmen compensation reserve?

₹60000

As the amount of reserve is equal to the liability regarding this,so the full amount of reserve is transferred to realisation A/c.