On the day of dissolution of the firm ‘Roop Brothers’ had partner’s capital amounting to ₹1,50,000 , external liabilities ₹35,000, Cash balance ₹8,000 and P&LA/c(Dr.) ₹7,000. If Realisation expense and loss on Realisation amounted to₹5,000 and ₹25,000 respectively, the amount realised by sale of assets is:
a) ₹1,64,000
b) ₹1,45,000
c) ₹1,57,000
d) ₹1,50,000
