B.Com Part II - Realization Account

[Mamdani99]

I need your assistant. Plz help me.

I took this from unsolved paper of B.Com Part II Accounting.(Year 1988 Q.No. 2 - Accounting for Co. - AMALGAMATION)

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Plant Asset Rs. 80,000 (DR)
Allownance for Depreciation - Plant Asset Rs. 15,000 (CR)

Plant Assets are taken over at Rs. 60,000 by new co.
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My question is that what is the journal entry of liquidating Co.
and also I need the journal entry in the books of new company.

Thanks.