A firm is dissolved. building is auctioned, and auctioneer's commission is 1000. How will auctioneer's commission be treated?

noooooooo..........!!! do NOT subtract it from building amount!!! my teacher told me once that would not be advisable.... instead in realisation a/c ... in credit side write banka/c(building) - amount realised from building full! .... and it debit side write banka/c (auctioneer's commission) - 1000...... so show both independently..... thats how it is shown in marking scheme by cbse