After transferring liabilities like creditors and bills payables in the Realisation Account, in the absence of any information regarding their payment, such liabilities are treated as:

When liabilities like creditors and bills payable are transferred to the Realisation Account, they are credited to it (as they represent amounts the firm owes).

Particulars	Dr (₹)	Cr (₹)
Realisation A/c Dr
To Creditors		xxx
To Bills Payable		xxx

For these liabilities to be removed from the books, they must be settled. The accounting treatment requires:

Particulars	Dr (₹)	Cr (₹)
Creditors Dr	xxx
Bills Payable Dr	xxx
To Realisation A/c		xxx

In the absence of any specific information stating that:

• Creditors agreed to accept less (discount)
• Some liabilities were not paid
• Liabilities were settled at reduced amounts

The accounting principle assumes that all transferred liabilities are fully paid at their book value. This is the standard treatment in dissolution accounts.

If there were any deviation from full payment (like creditors accepting ₹95 for every ₹100, or some creditors not being paid at all), such information would be explicitly mentioned in the question. Since no such information is provided, the assumption is that the firm has settled all its obligations completely.