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realisation a/c Dr
to X capital a/c 2,500
bank a/c Dr
to realisation a/c 6,000
y capital a/c Dr
to realisation a/c 3,500
bank a/c Dr
to realisation a/c 28,000
x a/c Dr 10,000
y a/c Dr 5,000
realisation a/c 15,000
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