Based on following case, answer question.

Nayana and Arushi were partners sharing profit equally. Their Balance Sheet as at March 31, 2017 was as follows:

The firm was dissolved on the above date:

(1) Nayana took over 50% of the stock at 10% less on its book value, and the remaining stock was sold at a gain of 15%. Furniture and Machinery realised for ₹30,000 and ₹50,000 respectively.
(2) There was an unrecorded investment which was sold for ₹34,000
(3) Debtors realised 90% only and ₹1,200 were recovered for bad debts written-off last year.
(4) There was an outstanding bill for repairs which had to be paid for ₹2,000

Calculate the amount realised from remaining stock sold at a gain of 15%.

₹20,125

The correct answer is Option (1) → ₹ 20,125

Stock = 35,000
50% is taken by Nayana means 35,000 x 50/100
                                               = 17,500

Remaining stock = 35,000 - 17,500
                          = 17500
Remaining stock sold at gain of 15%

Remaining stock = 17,500 x 15/100
                          = 2,625

Realised amount of remaining stock = 17,500 + 2,625
                                                           = 20,125