In case of dissolution, a Machine costing $\text{Rs. }20,000$, along with cash of $\text{Rs. }5,000$ were given to creditors of $\text{Rs. }30,000$ in full settlement of their claim.In this case, Realisation A/c will be Debited with:

Let's dissect the components of this full-settlement transaction:Asset taken over by Creditor: When an asset (Machine) is directly given to a creditor in settlement of their balance, no entry is passed for that component in the books because both accounts are already inside the Realisation Account.Cash payment: The extra cash portion given to the creditor must be accounted for. The entry for cash paid to the creditor is:
$$\text{Realisation A/c}\text{Dr.}5,000$$
$$\text{To Cash/Bank A/c}5,000$$
Thus, the Realisation account is debited explicitly with the cash payment of Rs. 5,000.