X and Z are running their separate business and enter into a joint venture namely XZ by contribution capital in 2:3, respectively. During the course of business, Z sells a building of ₹6,00,000 and also sells stock worth ₹1,00,000 to XZ. Z makes 20% profit on both the transactions. By the end of the year, the stock remains unsold with XZ. Show how Z should recognize unrealized profit in its books of accounts.