On Dissolution of the firm, Partner's Capital accounts are closed through:

Bank Account

The correct answer is option 3- Bank Account.

On Dissolution of the firm, Partner's Capital accounts are closed through bank account.

The Realisation Account is prepared to record the transactions relating to sale and realisation of assets and settlement of creditors. Any profit or loss arising act of this process is shared by partners’ in their profit sharing ratio.

If the partner’s capital account shows a debit balance after posting of related entries. He brings in the necessary cash for which the entry will be:
Bank A/c Dr. 
     To Partner’s Capital A/c

The balance is paid to partners whose capital accounts show a credit balance and the following entry is recorded.
Partners’ Capitals A/cs (individually) Dr. 
    To Bank A/c

It may be noted that the aggregate amount finally payable to the partners must equal to the amount available in bank and cash accounts. Thus, all accounts of a firm are closed in case of dissolution.