Comprehension:Read the financial details from the preceding text carefully.What is the total amount by which the Bank Account will be credited by the Realisation Account (representing cash outflows for liabilities and expenses)?

To determine the total amount credited to the Bank Account from the Realisation Account, we compute all the cash payments made for liabilities and dissolution expenses:Payment to Creditors:Book value of Creditors = ₹ $76,000$ Less: Discount received = ₹ $380$ Cash paid to Creditors $=₹76,000-₹380=₹75,620$ Payment of Mrs. Bharat's Loan:Mrs. Bharat's loan is an external third-party liability (spouse's loan). Since nothing is mentioned about its settlement in the adjustments, it must be paid off in full at book value.Cash paid for Mrs. Bharat's Loan = ₹ $20,000$ (Note: Mrs. Ashwani's loan was taken over by partner Ashwani, so no cash outflow occurs for it).Realization Expenses:Expenses paid in cash = ₹ $2,000$ $
$\text{Total Bank Credit by Realisation A/c}=\text{Payment to Creditors}+\text{Mrs. Bharat’s Loan}+\text{Realization Expenses}$ $
$$\text{Total Bank Credit by Realisation A/c}=₹75,620+₹20,000+₹2,000=₹97,620$$