On Dissolution of a firm, debtors were ₹17,000 of these ₹500 become bad, and the rest realized at 60%. Which account will be debited and with how much amount?

Cash A/c by ₹9,900

The correct answer is option 3- Cash A/c by ₹9,900.

Debtors = 17,000
Bad debts = 500
Remaining debtors = 17,000 -500
                              = 16,500

This 16,500 realised at 60%
Realisation amount  = 16,500 x 60/100
                                = ₹9,900

Journal entry for this-
Cash A/c Dr.  ₹9,900
        To Realisation A/c   ₹9,900

So, cash account is debited with 9,900.