Match the following at the time of dissolution of partnership firm: 

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

* Bank overdraft- For transfer of liabilities All external liability accounts including provisions, if any, are closed by transferring them to the credit of Realisation account.
     Liabilities (individually) Dr.
       To Realisation A/c

* Furniture- For transfer of assets All asset accounts excluding cash, bank and the fictitious assets, if any are closed by transfer to the debit of Realisation Account at their book values. It may be noted that sundry debtors are transferred at gross value and the provision for doubtful debts is transferred to the credit side of Realisation Account along with liabilities. The same thing will apply to fixed assets, if provision for depreciation account is maintained.
  Realisation A/c Dr.
     To Assets (Individually) A/c

* Accumulated profits- For transfer of accumulated profits in the form of general reserve to partners’ capital accounts in their profit sharing ratio:
   Accumulated profits A/c Dr.
     To Partners’ Capital

* Partner’s Loan A/c paid- For payment of loans due to partners-
    Partner’s Loan A/c Dr.
      To Bank A/c