1-a, 2-b, 3-d, 4-c

* For payment of realisation expenses:
(a) When some expenses are incurred and paid by the firm in the process of realisation of assets and payment of liabilities:
Realisation A/c Dr.
       To Bank A/c
(b) When realisation expenses are paid by a partner on behalf of the firm:
Realisation A/c Dr.
       To Partner’s Capital A/c
(c) When a partner has agreed to bear the realisation expenses:
           (i) if payment of realisation expenses is made by the firm-
                  Partner’s Capital A/c   Dr.
                          To Bank A/c
           (ii) if the partner himself pays the realisation expenses, no entry is required
Note: In the absence of information about who is paying the expenses, it is implied that expenses are paid by the partner who has agreed to bear expenses.
* For agreed remuneration to such partner who agrees to undertake the dissolution work:
         Realisation A/c Dr.
              To Partner’s Capital A/c