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

Debtors = 17000
Bad debts = 500
Remaining debtors = 17000 -500
                              = 16500
This 16500 realised at 60%
Realisation amount  = 16500 x 60/100
                                = ₹9900
Journal entry for this-
Cash A/c Dr.  ₹9900
        To Realisation A/c   ₹9900