What is the journal entry if realisation expenses amounted to ₹7500 for the dissolution of partnership firm?

Realisation A/c Dr.     ₹7,500
   To Bank A/c                        ₹7,500
(Realisation expenses)

The correct answer is option 1-
Realisation A/c Dr.     ₹7,500
   To Bank A/c                        ₹,7500
(Realisation expenses paid)

If nothing is mentioned who will bear the dissolution expenses then it is assumed that the realisation expenses are paid by the firm. The following journal entry is passed for the payment made by firm-
Realisation A/c Dr. 
   To Bank A/c
(Realisation expenses paid by the firm)