Give necessary journal entries for settlement of partner's loan at the time of dissolution of partnership firm under the following cases:

Loan from A ₹25000, his capital account shows debit balance of ₹16000.

A's loan A/c    Dr     ₹25000
    To Bank A/c                     ₹9000
    To A's Capital A/c             ₹16000

9000 remaining in loan account of partner will be paid by firm to partner.