The amount transferred to Capital as Profit/Loss on Realisation is :

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

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital		Machinery	70,000
Meena     90,000		Investments	50,000
Tina        80,000	1,70,000	Stock	22,000
Sundry creditors	60,000	Sundry debtors	1,03,000
Bills payable	20,000	Cash at bank	5,000
	2,50,000		2,50,000

The assets and liabilities were disposed of 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. Investments were taken over by Tina at book value. Sundry debtors of book value ₹50,000 were taken over by Meena at 10% less and remaining debtors realised ₹51,000.
c. Realisation expenses amount to ₹2,000.