A and B Partners were sharing profit & loss in the ratio 3:1. At the…

A's Capital A/C Dr. 4,500
B's Capital A/C Dr. 1,500
     To Realisation A/C  6,000
(Loss distributed)

Realisation A/C Dr. 6,000
   To A's Capital A/C  4,500
   To B's Capital A/C  1,500
(Loss distributed)

Partner's Capital A/c Dr - 6,000
   To Realisation A/C - 6000
(Loss distributed)

Realisation A/C Dr 6000
   To Partner's Capital A/c  6,000
(Loss distributed)