which account is debited when liabilities already transferred to realisation account are paid in cash

Dear Student



When Liabilities are already transferred in Realisation, Then on payment of liabilities, Realisation account is debited.
Journal entry :
 

Journal in the books
Date	Particulars		Debit	Credit
	Realisation A/c	Dr.	xxx
	To Cash A/c			xxx
	(Being Liabilities paid)

Regards