Journal entry

I think there will be no entry for this one

I think it will be :

Dr. Realisation A/c

Cr. Bank A/c

Because the Bank A/c ledger will be having a debit balance and the whole will be transferred to the Liquidator by crediting Realisation A/c.

Correct me if I am wrong.

You should be happy if the liquidator keeps the overdraft of the Bank account for himself.However they are not so obliging so we have to stick with this accounting entry

DR Realization Account    xxxxx

CR Bank Account                        xxxxx